The tariff classification of automotive Safe Fit Kick Mats from China

N004465 December 20, 2006 CLA-2-87:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Kelley Edwards Blue Ridge International Products Company P.O. Box 989 Freeport, FL 32439 RE: The tariff classification of automotive Safe Fit Kick Mats from China Dear Mr. Edwards: In your letter dated November 21, 2006 you requested a tariff classification ruling. The Safe Fit Kick Mats are designed to be used for traveling in motor vehicles. They protect the upholstery on the back of the front seats from children that ride in the back seat. Elastic straps fasten the mats to the seat. The applicable subheading for the Safe Fit Kick Mats 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes was sent to the President for proclamation of the changes. By law, the President cannot proclaim the implementation of these latter amendments in the HTS until a required 60-legislative-day Congressional layover period is completed. We understand that the layover period has been completed. Accordingly, the recommended changes will become law after they are proclaimed by the President. The effective date of those changes will be specified in the Presidential proclamation. In addition, at that time, the United States International Trade Commission will post an updated electronic version of the 2007 HTSUS on its website, www.usitc.gov, and the Government Printing Office will publish a hard-copy version of the 2007 HTS. Once those changes are in effect, it is anticipated that your merchandise will be classified in 8708.99.81 HTSUS. Under the circumstances, this information is advisory only. 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