N283781 N2 Ruling Active

The tariff classification of a back seat protector for pets from China

Issued March 23, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample and photograph of a backseat protector, item 2ECN. The backseat protector is composed of quilted microfiber polyester fabric with polyester fill and has a non-slip backing. There are two adjustable straps that fit around the headrests to hold the back portion in place. The backseat protector comes in two sizes, 56 inches wide by 52 inches front to back and 62 inches wide by 52 inches front to back. The backseat protector is designed specifically to fit the back seat of a motor vehicle and protect the upholstery of the vehicle when a pet is in the back seat. Sample will be returned.

CBP rationale

The applicable subheading for the backseat protector, item 2ECN will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N283781 March 23, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Karl F. Krueger Radix Group International dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a back seat protector for pets from China Dear Mr. Krueger: In your letter dated February 15, 2017, you requested a tariff classification ruling on behalf of your client Orvis, Company. You submitted a sample and photograph of a backseat protector, item 2ECN. The backseat protector is composed of quilted microfiber polyester fabric with polyester fill and has a non-slip backing. There are two adjustable straps that fit around the headrests to hold the back portion in place. The backseat protector comes in two sizes, 56 inches wide by 52 inches front to back and 62 inches wide by 52 inches front to back. The backseat protector is designed specifically to fit the back seat of a motor vehicle and protect the upholstery of the vehicle when a pet is in the back seat. Sample will be returned. The applicable subheading for the backseat protector, item 2ECN will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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, contact National Import Specialist Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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