The tariff classification of a Pet Booster Seat from China.

 N274544 April 20, 2016 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 R.A. Huff, Customer Service Manager Etna Products Company, Inc. 99 Madison Avenue, 11th Floor New York, NY 10016-7419 RE: The tariff classification of a Pet Booster Seat from China. Dear R.A. Huff, In your letter dated April 4, 2016, you requested a tariff classification ruling. Pictures and other illustrations were submitted with your request. The item under consideration has been identified as a Pet Booster Seat (Item Number 4460). It is designed as a motor vehicle booster seat for pets under 20 pounds. The item is comprised of 100 percent polyester seat, with zippered front compartment for pet treats and toys, adjustable straps and a safety leash. It measures 13 inches in length and 8 inches in height. The applicable classification subheading for the Pet Booster Seat (Item Number 4460) will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5 percent. The applicable classification subheading 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division