The tariff classification of a waterproof pet seat cover from China

N277381 August 8, 2016 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 R.A. Huff Etna Worldwide Corporation 99 Madison Avenue, 11th Floor New York, New York 10016 RE: The tariff classification of a waterproof pet seat cover from China Dear R.A. Huff, In your letter dated June 14, 2016, you requested a tariff classification ruling. As requested, the sample which was provided to this office will be returned to your attention. The item under consideration has been identified as a Waterproof Pet Seat Cover (Item # 4440) used for covering automobile seats. In the information and advertisement materials provided with your request, it states that the seat cover is mounted to a vehicle’s seat by wrapping the straps around the headrests, pulling the seat buckles through the seat belt slits, and zippering the bottom of the cover for a snug fit. The heavy gauge wipe clean surface keeps the upholstery clean and dry. It is constructed of 90 percent polyester and 10 percent plastic. The applicable subheading for the Waterproof Pet Seat Cover (Item # 4440) for pets will be 8708.99.8180, Harmonized Tariff Schedule of the United States (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%. The applicable classification subheading 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/current. 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, Steven A. Mack Director National Commodity Specialist Division