CLA-2-87:OT:RR:NC:N2:206
Kelly McConnell
Prince Lionheart
2421 Westgate Road
Santa Maria, CA 93455
RE: The tariff classification of a seat protector from China
Dear Ms. McConnell:
In your letter, June 8, 2021, you requested a tariff classification ruling. Pictures and descriptive literature were provided with your request.
The item under consideration is the 2 Stage® SEATSAVER® (Item numbers 0560 for black, 0563 for tan, and 0566 for gray), which is an original car seat protector for an automobile, when used with an infant or child safety seat. The seat protector measures approximately 21 inches by 41.5 inches. The upper part of the seat protector is made of Jersey fabric laminated to an ethylene-vinyl acetate (EVA) foam, while the lower part is made of polyester, laminated to a grippy polyvinyl chloride (PVC). The article is designed for use as a car accessory with a purpose of preventing damage to a car seat’s upholstery, including, but not limited to permanent indentations, depression damage, dirt and spills caused by an infant or child.
You identify subheading 9401.90.1020, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Of seats of a kind used for motor vehicles: Of textile material, cut to shape” as the applicable tariff classification. We disagree. The subject article is not a part of a seat in that it is not permanently affixed to the frame of a seat. Further, the item is not an integral, constituent or component part required for a seat’s structure, support, or functionality. While the documentation provided identifies the item as an accessory, heading 9401 does not have an accessory provision. Therefore, it will be classified as an accessory of motor vehicles in heading 8708.
The applicable subheading for the 2 Stage® SEATSAVER® (Item numbers 0560, 0563, and 0566) 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% ad valorem.
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 subheadings 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division