The tariff classification of a pet car hammock from China

 N277391 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 pet car hammock 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 Soft & Fleecy Car Hammock (Item # 4922) for pets. In the information provided with your request, the Soft & Fleecy Car Hammock is mounted to a vehicle’s seat by wrapping the straps around the headrests. It protects the vehicle’s upholstery from fur, scratches and mud. It is constructed of 100 percent polyester and measures 55 inches by 55 inches. The applicable subheading for the Soft & Fleecy Car Hammock (Item # 4922) for pets 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