The tariff classification of a pet hammock from China
Issued October 6, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8708.99.8180
Headings: 8708
Product description
The item under consideration is a Rear Car Seat Pet Hammock (# 71870). It is a rectangular piece of sewn 100% woven polyester with a PVC backside with a total of four (4) buckle and strap sets - two (2) sewn onto either end; the buckles are constructed of polypropylene and the straps are made of nylon polyester. The Hammock measures approximately 55 inches in length by 59 inches in width. From the picture provided, each buckle and strap set is meant to be connected together around the neck of a vehicle headrest (two around the front seat headrests and two around the back seat headrests) to provide a resting place in the vehicle for a pet and to protect the interior of the vehicle from shedding hair, claw marks or dirt, among other things, from the pet, itself.
CBP rationale
The applicable subheading for the Rear Car Seat Pet Hammock (# 71870) will be 8708.99.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories: Other: Other: Other: Other: Other: Other”.
Full text
N075376 October 6, 2009 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495-1199 RE: The tariff classification of a pet hammock from China Dear Ms. Pendris, In your letter dated September 4, 2009, you requested a tariff classification ruling. The item under consideration is a Rear Car Seat Pet Hammock (# 71870). It is a rectangular piece of sewn 100% woven polyester with a PVC backside with a total of four (4) buckle and strap sets - two (2) sewn onto either end; the buckles are constructed of polypropylene and the straps are made of nylon polyester. The Hammock measures approximately 55 inches in length by 59 inches in width. From the picture provided, each buckle and strap set is meant to be connected together around the neck of a vehicle headrest (two around the front seat headrests and two around the back seat headrests) to provide a resting place in the vehicle for a pet and to protect the interior of the vehicle from shedding hair, claw marks or dirt, among other things, from the pet, itself. The applicable subheading for the Rear Car Seat Pet Hammock (# 71870) will be 8708.99.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories: Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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