The tariff classification of a vehicle pet seat cover from China

N277388 August 1, 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 vehicle 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 Pet Seat Cover (Item # 4588). In the information provided with your request, the Pet Seat Cover is mounted to a vehicle’s seat by wrapping the straps around the headrests. It is constructed of 90 percent polyester and 10 percent plastic and is waterproof with a heavy gauge wipe clean surface which keeps the vehicle’s upholstery clean and dry. The Pet Seat Cover has a dog print design with slits in order to accommodate the use of seat belts. The applicable subheading for the Pet Seat Cover (Item # 4588) 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