CLA-2-87:OT:RR:NC:N1:106
Connie Kang
Sunvalley
Tai Ran Shui Song Building No. 4B19 Bin He Blvd.
Futian District, Shenzhen, 51800
Peoples Republic of China
RE: The tariff classification of a car seat cover from China
Dear Ms. Kang,
In your letter dated February 29, 2016, you requested a tariff classification ruling.
The item under consideration has been identified as a Car Seat Cover for Pets (Model # TT-PA003). The Seat Cover is constructed of a water resistant oxford fabric material (70%), and Polymerizing Vinyl Chloride (PVC) (30%). The Seat Cover measures 53.9 inches in height and 57.9 inches in length. It is said in your request, the Car Seat Cover for Pets is designed to be attached to a vehicle’s seat by wrapping a belt with a locking buckle around the headrest area. The buckle also is designed to allow adjustment to the belt’s length, according to the seat’s height.
You suggested that the Car Seat Cover for Pets be classified under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Although not dispositive, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
In ruling HQ H249319, dated July 8, 2015, 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 Car Seat Cover for Pets (Model # TT-PA003) 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%.
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/tata/hts/.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division