The tariff classification of a Seatbrella( Car Seat "Coverlet" from China

NY L82024 January 8, 2005 CLA-2-87:RR:NC:MM:101 L82024 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Michael Harvey Seatbrella(, Inc. 913 Aspen Drive DeSoto, Texas 75115 RE: The tariff classification of a Seatbrella( Car Seat “Coverlet” from China Dear Mr. Harvey: In your letter dated January 20, 2005 you requested a tariff classification ruling. You submitted a sample of a Seatbrella( Car Seat Coverlet. You state that this item is approximately 70 inches long and that the top of the hood is draped over the back portion of a bucket seat and the front of the product is draped over the top portion of the car seat bottom. You further state that the coverlet is made of a long piece of fabric (you do not state what this fabric is made of) designed to drape over a car seat. The coverlet can be put on and pulled off a car seat in approximately 5 seconds. The coverlet is not a permanent seat cover and is not designed in the shape of a car seat cover. Its purpose is to provide a temporary protection on front bucket car seats against perspiration, dirt, and grime on the occupant’s clothes. It is used to provide temporary protection of front bucket car seats after people finish working out, participating in sports, working construction jobs, fishing, etc. You state that this product will work better than towels in protecting front seats. The applicable subheading for the Seatbrella( Car Seat Coverlet 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division