CLA-2-87:OT:RR:NC:N:206
Lucas Theo Rehaag
German American Chamber of Commerce, Inc.
80 Pine Street New York City, NY 10005
RE: The tariff classification of car seat protectors from China
Dear Mr. Rehaag:
In your letter dated August 23, 2023, you requested a tariff classification ruling on behalf of your client, Commerciamo GmbH. The sample you provided with your submission was received by this office and will be retained per your request.
The items under consideration are Car Seat Protectors (Part Numbers: C2801 and C2802), which are designed to be used on automotive seats. The protectors are made of 600D Oxford fabric and Polyurethane (PU), and the cushion inside is composed of high density foam and sponge Polyvinyl Chloride (PVC). They feature two holes that are ISOFIX seatbelt compatible. The protectors contain side flaps with PU sponge and PVC reinforcement. The protectors also have accessories, such as two mesh storage pockets divided in the middle, one belt strap around the seat headrest with a plastic clip, and an adjustable strap at the top. The dimension as folded are 26.93 inches x 23.62 inches x 18.11 inches. The product weighs 3.52 lbs.
You suggested classifying the car seat protectors in 9404.90.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pillows, cushions and similar furnishings. We disagree.
Based upon our review of the physical sample, it appears that the subject seat protectors do not serve the function of a cushion. Rather, they serve to protect an actual car seat from deformation and abrasion caused by the unequal pressure and movement of a child’s car seat that is buckled into the car seat. The subject car seat protectors also shield the actual car seat from spills or stains that a small child seated in the car seat may cause. As such, these articles are not cushions of subheading 9404.90.2090, HTSUS, and must be classified elsewhere.
The applicable subheading for the Car Seat Protectors (Part Numbers: C2801 and C2802) 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 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 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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