The tariff classification of a kick mat from China

N238561 February 26, 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 kick mat from China Dear Ms. Jones, In your letter dated February 15, 2013, you requested a tariff classification ruling. The item being considered is a “Deluxe Kick Mat” (Item Number 64014). You state that the “Deluxe Kick Mat” is a kick mat used primarily in motor vehicles and fits most mini vans, SUVs and sedan seats. It shields against dirty shoes and scuff marks that may get onto the back of upholstered seats. It is constructed of polyester with a Grime-Guard™ easy clean fabric protector, polyvinyl chloride (PVC) backing, plastic stiffeners and two (2) adjustable buckles to secure it to the top and bottom of the seat back. It measures approximately 18 inches by 23 inches.
The applicable subheading for the “Deluxe Kick Mat” (Item Number 64014) 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