L86527 L8 Ruling Active

The tariff classification of a Scouts Seat Saver from China.

Issued July 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

The item is a Scouts Seat Saver. It is a reversible soft liner designed specifically for automobile use, with webbing straps for hanging on/between and adjusting length from head supports on automotive chair backs. It can be used as a protective liner for pets or cargo which might ruin the back seat of a vehicle or the trunk or cargo space of an SUV.

CBP rationale

The applicable subheading for the Scout Seat Saver 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; Other; Other.

Full text

NY L86527 July 26, 2005 CLA-2-MM:RR:NC:87:101 L86527 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Tim Parsons Parsons Trading 97 Bahama Reef Novato, CA 94949 RE: The tariff classification of a Scouts Seat Saver from China. Dear Mr. Parsons: In your letter dated July 15, 2005 you requested a tariff classification ruling. The item is a Scouts Seat Saver. It is a reversible soft liner designed specifically for automobile use, with webbing straps for hanging on/between and adjusting length from head supports on automotive chair backs. It can be used as a protective liner for pets or cargo which might ruin the back seat of a vehicle or the trunk or cargo space of an SUV. The applicable subheading for the Scout Seat Saver 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; Other; Other.. The rate of duty will be 2.5 percent. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). We are returning the sample that you have provided. 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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