The tariff classification of a door protector from an unspecified country

N093995 March 5, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Terry Pilant, CHB Manager Global Transportation Services, Inc. 1930 Sixth Ave. South, Suite 401 Seattle, WA 98134-1627 RE: The tariff classification of a door protector from an unspecified country Dear Mr. Pilant: In your letter dated January 11, 2010, you requested a tariff classification ruling on behalf of your client Classic Accessories of Kent, Washington. The item under consideration has been identified as a Pet Door Protector ( # PET-ACC-277-ZS). The Pet Door Protector is a sewn piece of lightly-filled cloth, square-shaped with one corner sliced off, that has two (2) slits, one (1) each in adjoining corner, and three (3), sewn-in pieces of 3mm, rectangular plastic at the top of its back side. The plastic pieces are designed to fit into the slot of a vehicle’s back seat window well. The Protector is constructed of 300d poly slate plain weave or 300d dobby weave fabric on its back and top panel with micro suede 100gm/m2 for the top quilt fabric and poly fill between the top and bottom panels; it measures 25 inches tall by 28.5 inches wide. The applicable subheading for the Pet Door Protector ( # PET-ACC-277-ZS) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories of bodies … : Other: Other: Other.” The general rate of duty will be 2.5%. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Richard Laman at (646) 733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division