The tariff classification of a Pet Booster / Bucket Seat from China

N273143 March 14, 2016 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Joanna Liang Customs Compliance Consultant Schenker of Canada Limited 5935 Airport Road, 9th floor Mississauga, Ontario M1W 3L1 Canada RE: The tariff classification of a Pet Booster / Bucket Seat from China Dear Ms. Liang, In your letter dated February 17, 2016, you requested a tariff classification ruling on behalf of Pet Gear Incorporated of West Rutland, Vermont. The items under consideration have been identified as Pet Booster / Bucket Seats (Model Numbers PG1117CS, PG1117JG, PG1122CS, and PG1122JG). Each item is a raised booster seat specifically designed for pets when riding in motor vehicles. It utilizes the vehicle's seat belt system to keep the booster seat in place. Four tethers are included to keep the pet(s) safe and secure. The booster seat is composed of a plastic injection mold base, and equipped with a plush interior cover and a pad which can be removed for easy cleaning. Models PG1117JG and PG1117CS measure 17" in Length (L), 12" in Width (W), and 11" Height (H), and models PG1122JG and PG1122CS are 22"L x17"W x11"H. The applicable classification subheading for the Pet Booster / Bucket Seat (Model Numbers PG1117CS/PG1117JG/PG1122CS/PG1122JG) will be 8708.99.8180, 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 general rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division