The tariff classification of a Car Seat Grabber from China

NY G87003 February 13, 2001 CLA-2-87:RR:NC:MM:101 G87003 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Suzanna Langston Planning and Logistics Blue Ridge International Products Company P.O. Box 989 Freeport, Florida 32439-0989 RE: The tariff classification of a Car Seat Grabber from China Dear Ms. Langston: In your letter dated February 1, 2001 you requested a tariff classification ruling. You submitted a sample of a Car Seat Grabber, Style 50051. The Car Seat Grabber is a thick foam mat that fits over an automobile car seat or a child car seat. Its purpose is to help keep car seats in place and to protect auto upholstery from depression damage and messy spills. The applicable subheading for the Car Seat Grabber will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division