The tariff classification of a motor vehicle seat cover from China

N325857 May 17, 2022 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180; 9903.88.03 Nicole Vallee Customs Compliance Specialist Costco Wholesale Corporation 999 Lake Drive, Issaquah, WA 98027 RE: The tariff classification of a motor vehicle seat cover from China Dear Ms. Vallee: In your letter, dated May 3, 2022, you requested a tariff classification ruling. The article under review is a Seat Protector (Item # 1330403), which you refer to as car seat cover. The item is fitted for the backseat of a motor vehicle. The seat protector is designed to drape over a vehicle’s rear bench seat, acting as a barrier to protect the vehicle’s interior from dirt, spills, and pets. The loops on the sides of the protector wrap around the vehicles headrest to keep it in place. It can be configured in multiple ways, including a hammock style (looped on both front and back seat headrests to create a “hammock” in the back bench seat) or as a general seat protector that drapes the entirety of the back seat while also providing leg room for passengers. The seat protector is mostly made up of polyester and foam lined on the inside. The unfolded dimensions of the seat protector are 145cm x 134cm (57” x 53”). Folded dimensions can vary based on the nature of the material, but in the consumer unit box measures 29.5cm x 9.5cm x 35cm (11.6” x 3.75” x 13.75”). You have suggested that the backseat car cover should be classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the Unites States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We disagree. In order for the backseat car cover to be considered a made-up article of textile under subheading 6307.90.9891, HTSUS, there can be no specific heading that provides for the classification of the cover. The Explanatory Notes to heading 6307, HTSUS provides, in pertinent part, “This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” The seat protector is more specifically provided for in Heading 8708 and will be classified therein. In addition, in Headquarters ruling HQ H249319, dated July 8, 2015, CBP reviewed a similar item, and it was determined that the classification of vehicle seat covers in heading 6304 and 6307, HTSUS was incorrect. “… As we have established that automobile accessories fit directly on automobile seats and are principally used with motor vehicles, they are more narrowly defined as automobile accessories than as other furnishing articles or as other made up articles of heading 6307, HTSUS. Heading 8708, HTSUS, therefore prevails over headings 6304, HTSUS and 6307, HTSUS. The merchandise is accordingly classified in heading 8708, HTSUS.” The applicable subheading for the Seat Protector (Item # 1330403) will 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%. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.99.8180, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.99.8180, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 https://hts.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