RE: Revocation of NY N283781; Tariff classification of a motor vehicle backseat protector
Active· CBP ruling HQ H286664· Issued 2026-06-09
Ruling text
HQ H286664 June 9, 2026 OT:RR:CTF:EMAIN H286664 PF CATEGORY: Classification TARIFF NO.: 8708.99.81 Mr. Paul Vroman DHL Global Forwarding 2660 20th Street Port Huron, Michigan 48060 RE: Revocation of NY N283781; Tariff classification of a motor vehicle backseat protector Dear Mr. Vroman: This is regarding the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a “Quilted Microfiber Backseat Protector” in New York Ruling Letter (NY) N283781, dated March 23, 2017. In a letter dated April 24, 2017, you requested reconsideration of this ruling on behalf of your client, the Orvis Company. Upon review, we find the classification of the merchandise in NY N283781 to be in error. For the reasons set forth below, we hereby revoke NY N283781. Pursuant to Section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by Section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on August 27, 2025, in Volume 59, Number 35, of the Customs Bulletin. No comments were received in response to this notice FACTS: The facts, as stated in NY N283781, are as follows: The backseat protector is composed of quilted microfiber polyester fabric with polyester fill and has a non-slip backing. There are two adjustable straps that fit around the headrests to hold the back portion in place. The backseat protector comes in two sizes, 56 inches wide by 52 inches front to back and 62 inches wide by 52 inches front to back. The backseat protector is designed specifically to fit the back seat of a motor vehicle and protect the upholstery of the vehicle when a pet is in the back seat. In your reconsideration request, you noted this textile cover is specifically designed to cover and protect the back seat of a motor vehicle. You emphasized the shape of the cover, and its two adjustable straps designed to wrap around the back of the headrests and hold the cover in place. You asked this office to consider whether this merchandise should be classified as an accessory to a motor vehicle. ISSUE: Whether the cover is classified under heading 6307, HTSUS, which provides for “Other made up articles, including dress patterns,” or under heading 8708, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705.” LAW AND ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (“ARI”). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. GRI 3(a) provides the following: 3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. The following HTSUS headings are at issue: 6307 Other made up articles, including dress patterns: * * * 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705: Note 7 to Section XI, HTSUS (Chapter 63), in pertinent part, provides: For the purposes of this Section, the expression “made up” means: . . . * * * (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets) …. 2 Note 3 to Section XVII, HTSUS, provides: References in chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to heading 6307, HTSUS, in relevant part, provide: “[t]his heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” (Emphasis in original). Based on the previously detailed facts, the textile cover is prima facie classifiable under both headings 6307, HTUS, and 8708, HTSUS. The cover is a “made up” article of heading 6307, HTSUS, because it is “produced in the finished state, ready for use . . . without sewing or other working” pursuant to the Note 7 to Section XI, HTSUS. The cover, however, is also an accessory for motor vehicles under heading 8708, HTSUS. The Court of International Trade defined an “accessory” as an article that must relate directly to the thing accessorized.” Rollerblade, Inc. v. United States, 24 C.I.T. 812, 815-819 (2000), aff’d, 282 F.3d 1349 (Fed. Cir. 2002)). The U.S. Court of Appeals for the Federal Circuit, in affirming Rollerblade, noted that “an ‘accessory’ must bear a direct relationship to the primary article that it accessorizes.” 282 F.3d at 1352. The cover directly relates to passenger vehicles of heading 8703, HTSUS, because it is specifically designed “to fit the back seat of a motor vehicle and protect the upholstery of the vehicle when a pet is in the back seat.” For the same reason, the backseat cover is also not excluded from classification under heading 8708, HTSUS, by operation of Note 3 to Section XVII, supra. Where articles can be classified under two HTSUS headings, under GRI 3(a) the classification “turns on which of these two provisions are more specific.” Orlando Food Corp. v. United States, 140 F.3d 1437, 1441 (Fed. Cir. 1998). To do so, CBP will “look to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty.” Orlando Food, 140 F.3d at 1441 (internal citations omitted). Notwithstanding the fact that goods of heading 6307, HTSUS, must meet the terms of Note 7 to Section XI, we note that goods of heading 8708 must also be suitable for use solely or principally with motor vehicles of headings 8701 to 8705, and, in the case of accessories, augment the operation of such vehicles. As such, we find heading 8708, HTSUS, to be a more specific provision under GRI 3(a). The determination to classify the cover under heading 8708, HTSUS, pursuant to GRI 3(a), is supported by prior U.S. Customs and Border Protection (CBP) rulings. In HQ H249319, dated July 8, 2015, CBP classified “various universal fit, after-market automotive seat covers,” substantially similar merchandise to the Protector, under heading 8708, HTSUS, after applying GRI 3(a) to find that heading 8708, HTSUS, is more specific than heading 6307, HTSUS. See 3 also NY N325857 (May 17, 2022). Specifically, HQ H249319 noted that “automobile accessories [that] fit directly on automobile seats and are principally used with motor vehicles, . . . are more narrowly defined as automobile accessories than as . . . other made up articles of heading 6307, HTSUS.” Therefore, the Protector is properly classified under heading 8708, HTSUS. HOLDING: By application of GRIs 1, 3(a), and 6, the Quilted Microfiber Backseat Protector is properly classified under heading 8708, HTSUS, specifically under subheading 8708.99.81, 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 general column one rate of duty, for merchandise classified in this subheading is 2.5 percent ad valorem. This ruling does not address the applicability of any additional duties that may apply to the goods discussed herein. Likewise, 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 the World Wide Web at www.usitc.gov. EFFECT ON OTHER RULINGS: NY N283781, dated March 23, 2017, is hereby REVOKED. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Yuliya A. Gulis, Director Commercial and Trade Facilitation Division 4
Source: rulings.cbp.gov — ruling H286664, retrieved 2026-10-12T05:46:54Z, republished verbatim. This digest is informational; only CBP issues binding rulings.