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N316640 N3 Ruling Active

The tariff classification of a car pet divider from Cambodia

Issued January 7, 2021 by U.S. Customs and Border Protection.

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N3 N316640 (January 7, 2021)

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

Product description

The item under consideration has been identified as a Car Pet Divider, which separates the front and back seats of the vehicle to prevent dogs from climbing into the front section. The divider is made of a body-solid 300D polyester, with a mesh lining, and measures 20” X .25” X 20”.

CBP rationale

The applicable subheading for the Car Pet Divider 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

N316640 January 7, 2021 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Kathy Trotta Conair Corporation 50 Millstone Road, Building 100, Suite 200 East Windsor, NJ 08520 RE: The tariff classification of a car pet divider from Cambodia Dear Ms. Trotta: In your letter dated December 28, 2020 you requested a tariff classification ruling. The item under consideration has been identified as a Car Pet Divider, which separates the front and back seats of the vehicle to prevent dogs from climbing into the front section. The divider is made of a body-solid 300D polyester, with a mesh lining, and measures 20” X .25” X 20”. The applicable subheading for the Car Pet Divider 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 duty rate will be 2.5% 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 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 Liana Alvarez, at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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