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H88459 H8 Ruling Active

The tariff classification of the Fisher-Price Toy Box Seat Protector from China

Issued March 8, 2002 by U.S. Customs and Border Protection.

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H8 H88459 (March 8, 2002)

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample of the Fisher-Price Toy Box Seat Protector that fits under a motor vehicle car seat. In your narrative

CBP rationale

The applicable subheading for the Fisher-Price Toy Box Seat Protector will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other.

Full text

NY H88459 March 8, 2002 CLA-2-87:RR:NC:MM:101 H88459 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Vicki Owens Blue Ridge International Products Company P.O. Box 989 Freeport, Florida 32439 RE: The tariff classification of the Fisher-Price Toy Box Seat Protector from China Dear Ms. Owens: In your letter dated February 28, 2002 you requested a tariff classification ruling. You submitted a sample of the Fisher-Price Toy Box Seat Protector that fits under a motor vehicle car seat. In your narrative you state that it is designed with “lovable characters” and keeps car seat upholstery clean and baby toys organized. The seat protector has a washable surface and the stay-put straps secure to automotive seat belt anchors. The toy box holds baby’s essentials and favorites take-along toys. It includes two insulated drink holders, convenient pockets on both sides for large and small items. The toy box has a lid closed by a zipper. The applicable subheading for the Fisher-Price Toy Box Seat Protector will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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