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NY M85366




August 09, 2006

CLA-2-87:RR:NC:N1:101 M85366

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8080

Mr. Tim Parsons
Parsons Trading
97 Bahama Road
Novato, CA 94949

RE: The tariff classification of Pet Rear Seat Protector for vehicles from China

Dear Mr. Parsons:

In your letter dated July 26, 2006 you requested a tariff classification ruling.

The item is a pet rear seat protector for motor vehicles, designed specifically for hanging (almost like a hammock) between the rear seat head rests and front seat head rests with the intention of protecting the rear seat and floor from damage and dirt and the dog’s muddy paws. It is made of 100 percent woven polyester with woven nylon underside with polyester batting sandwiched in between. The edges are bound with webbing and there are webbing straps.

The applicable subheading for the pet rear seat protector will be 8708.99.8080, 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. The rate of duty will be 2.5 percent.

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 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, contact National Import Specialist Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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