The tariff classification of a Pet Car Booster Seat from China.

NY R03836 May 25, 2006 CLA-2-87:RR:NC:N1:101 R03836 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. David B. King Solvit Products, LLP 1201 Sturgeon Court Arlington, TX 76001 RE: The tariff classification of a Pet Car Booster Seat from China. Dear Mr. King: In your letter dated April 28, 2006, you requested a tariff classification ruling. You submitted photographs with your request. The item in question is identified as the Pet Car Booster Seat. It is designed to be installed into a front or back car seat and provides a secure elevated seat for a small dog. The article is imported fully assembled and will either be fabricated with faux leather (pvc vinyl) combined with silver knit sherpa (100% polyester) or heavily brushed woven suede (100% polyester) quilted for decoration combined with woven plaid fabric (100% polyester). The booster seat is fastened to the car seat with adjustable length polypropylene straps. You suggest classification in HTS 9401.20.0090. However, to be classified as furniture in Chapter 94, the item must be for humans. The applicable subheading for the Pet Car Booster Seat will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705: other: other: other. The rate of duty will be 2.5 percent ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division