The tariff classification of a Quilted Car Seat Protector with Toy Box from China

NY J82107 March 7, 2003 CLA-2-87:RR:NC:MM:101 J82107 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Marsha L. Dawson GRACO 150 Oaklands Boulevard Exton, Pennsylvania 19341 RE: The tariff classification of a Quilted Car Seat Protector with Toy Box from China Dear Ms.Dawson: In your letter dated February 13, 2003 you requested a tariff classification ruling. You submitted a sample of a Quilted Car Seat Protector with Toy Box. This item is a composite good: consisting of the Quilted Car Seat Protector and a detachable “Toy Box”. You state that this item will be used under a baby’s car seat to prevent spills from damaging car upholstery. There is a foam wedge with a latch cutout that helps keep the protector in place. The quilted denim material absorbs spills and is wipeable and washable. There is a “Toy Box” feature that has mesh pockets that gives a place to store baby’s essential travel items such as bottles and “sippy” cups. The “Toy Box” attaches to the Quilted Car Seat Protector by means of “hook-and-loop” fabric. The applicable subheading for the Quilted Car Seat Protector with Toy Box 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