CLA-2-63:OT:RR:NC:N3:351
Mr. Michael Quartararo
3 Dog Pet Supply
191 Binninger Road
Shushan, NY 12873
RE: The tariff classification of pet bed covers and a car seat protector from China
Dear Mr. Quartararo:
In your letter dated September 16, 2014, you requested a tariff classification ruling.
You have submitted photographs of two pet bed covers and a rear car seat protector.
The two pet bed covers are both rectangular and are made up from woven textile polyester fabrics. The first pet bed cover measures 33 inches long by 21 inches wide for small pets or 49 inches long by 34 inches wide for large pets. The second style pet bed cover includes a bolster running along three sides. The bolstered pet bed cover is available in small, measuring 35” x 22” x 9” high. The large bolstered pet bed cover measures 53” x 32” x 10”. Both styles will be imported unstuffed, to be filled once they are imported.
The applicable subheading for both pet bed covers will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
The second item under consideration has been identified as an automobile seat protector. It is constructed of a 100% polyester canvas material and is designed to cover the entire back seat of a car to protect it from dirt and pet hair. The seat protector measures 54 inches long by 45 inches wide. The seat protector has two straps. One strap holds it to the back of the headrest and the other strap holds it to the seat bottom. The polyester fabric backing of the seat protector helps to hold it in place.
The applicable subheading for the automobile seat protector 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.” The rate of duty will be 2.5% ad valorem.
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 Mitchel Bayer at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division