&&Product no. 71355 is a hammock design Pet Car Seat Cover constructed of "Oxford 300D" fabric, which is a woven 100% polyester fabric with a polyurethane coating.

&&In the advance ruling submission, the applicant suggested the Product no. 71355 Pet Car Seat Cover to be classified under 8708.99.99.19. According to the descriptive literature in the applicant's submission, the Product no. 71355 Pet Car Seat Cover is a seat cover designed to protect the vehicle upholster from dirt and pet hair.&&&&Chapter 63 covers other made up textile articles. Tariff item 6304.93 covers other furnishing articles…Not knitted or crocheted, of synthetic fibres. The Pet Seat Cover meets the description of "Made up Articles" as defined in Section XI Note 7(b). Explanatory Note 1 to 63.04 "covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc".&&