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The tariff classification of a waterproof pet seat cover from China
Issued August 8, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N277384 (August 8, 2016)
Tariff classification
HTS codes: 8708.99.8180
Headings: 8708
Product description
The item under consideration has been identified as a Waterproof Pet Hammock – Seat Cover (Item # 4792) used for covering automobile seats. In the information and advertisement materials provided with your request, it states that the Waterproof Pet Hammock is mounted to a vehicle’s seat by wrapping the straps around the headrests. It features paw print design and protects the vehicle’s upholstery from fur, scratches and mud. It is constructed of 90 percent polyester and 10 percent plastic, and measures 55 inches in width by 57 inches in length.
CBP rationale
The applicable subheading for the Waterproof Pet Hammock – Seat Cover (Item # 4792) will be 8708.99.8180, 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: Other: Other.
Full text
N277384 August 8, 2016 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 R.A. Huff Etna Worldwide Corporation 99 Madison Avenue, 11th Floor New York, New York 10016 RE: The tariff classification of a waterproof pet seat cover from China Dear R.A. Huff, In your letter dated June 14, 2016, you requested a tariff classification ruling. As requested, the sample which was provided to this office will be returned to your attention. The item under consideration has been identified as a Waterproof Pet Hammock – Seat Cover (Item # 4792) used for covering automobile seats. In the information and advertisement materials provided with your request, it states that the Waterproof Pet Hammock is mounted to a vehicle’s seat by wrapping the straps around the headrests. It features paw print design and protects the vehicle’s upholstery from fur, scratches and mud. It is constructed of 90 percent polyester and 10 percent plastic, and measures 55 inches in width by 57 inches in length. The applicable subheading for the Waterproof Pet Hammock – Seat Cover (Item # 4792) will be 8708.99.8180, 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: Other: Other.” The general rate of duty will be 2.5%. 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 http://www.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, Steven A. Mack Director National Commodity Specialist Division
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