The tariff classification of a seat protector from China

N238557 March 1, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8081 Evelyn C. Jones, Import Logistics Manager BRICA, Inc. 500 West 5th Street, Suite 220 Charlotte, NC 28202-1974 RE: The tariff classification of a seat protector from China Dear Ms. Jones, In your letter dated February 15, 2013, you requested a tariff classification ruling. The item being considered is a “Seat Guardian Plus” Total Seat Protection (Item Number 60008). You state that the “Seat Guardian Plus” is used with forward and rear facing child safety seats in order to protection vehicle upholstery and flooring from crumbs and spills. The lower front flap contains three (3) expandable pockets which can be used for storage and organization of toys and travel essentials. The shell is constructed of polyester; the filling contains ethylene-vinyl acetate and the pads are constructed of thermoplastic elastomer. It is coated with Grime-Guard™ for easy clean fabric protection. The “Seat Guardian Plus” contains dual grip pads on both sides to ensure that this is no slippage; and adjustable headrest attachments to help keep the back panel in place. The products’ dimensions are 46.25 inches by 20.25 inches by .2 inches.
The applicable subheading for the “Seat Guardian Plus” Total Seat Protection (Item Number 60008) will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: 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 Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division