M85366 M8 Ruling Active

The tariff classification of Pet Rear Seat Protector for vehicles from China

Issued August 9, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

The item is a pet rear seat protector for motor vehicles, designed specifically for hanging (almost like a hammock) between the rear seat head rests and front seat head rests with the intention of protecting the rear seat and floor from damage and dirt and the dog’s muddy paws. It is made of 100 percent woven polyester with woven nylon underside with polyester batting sandwiched in between. The edges are bound with webbing and there are webbing straps.

CBP rationale

The applicable subheading for the pet rear seat protector will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other.

Full text

NY M85366 August 09, 2006 CLA-2-87:RR:NC:N1:101 M85366 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Tim Parsons Parsons Trading 97 Bahama Road Novato, CA 94949 RE: The tariff classification of Pet Rear Seat Protector for vehicles from China Dear Mr. Parsons: In your letter dated July 26, 2006 you requested a tariff classification ruling. The item is a pet rear seat protector for motor vehicles, designed specifically for hanging (almost like a hammock) between the rear seat head rests and front seat head rests with the intention of protecting the rear seat and floor from damage and dirt and the dog’s muddy paws. It is made of 100 percent woven polyester with woven nylon underside with polyester batting sandwiched in between. The edges are bound with webbing and there are webbing straps. The applicable subheading for the pet rear seat protector will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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