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NY G81862

September 21, 2000

CLA-2-87:RR:NC:MM:101 G81862


TARIFF NO.: 8708.99.8080

Peter T. Middleton, Esq.
Middleton & Shrull
Attorneys At Law
44 Mall Road, Suite 208
Burlington, MA 01803-4530

RE: The tariff classification of the Mighty-Tite SuperMat from China

Dear Mr. Middleton:

In your letter dated August 28, 2000 you requested a tariff classification ruling on behalf of your client, Sunshine Kids Juvenile Products, Inc.

You submitted an advertising brochure depicting the Mighty-Tite SuperMat. This item will be composed of a shell of polyester material with PVC panels on both sides to provide a grip surface preventing the mat from slipping; and PVC or EVA plastic foam padding.

The SuperMat is designed to cover the entire bottom and a portion of the back of a motor vehicle seat. It provides protection to the upholstery of the vehicle from food and liquid spills and drool. It is also designed to eliminate damage to the upholstery caused by the constant abrasive action of the car seat. The mat prevents the direct surface contact between the car seat and the upholstery and thus eliminates the abrasive wear to the car upholstery that would otherwise result.

The applicable subheading for the Mighty-Tite SuperMat will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: OtherOther. The rate of duty will be 2.5% ad valorem.

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, contact National Import Specialist Robert DeSoucey at 212-637-7035.


Robert B. Swierupski

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