CLA-2 CO:R:C:G 086884 NLP
John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, New York 10006
RE: Reconsideration of New York Ruling letter 850544; Trunk
Organizer
Dear Mr. Peterson:
This is in response to your letter of April 4, 1990, on
behalf of your client, Totes, Incorporated, in which you
requested Headquarter's reconsideration of New York Ruling Letter
(NYRL) 850544 of March 26, 1990, regarding the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) of Tote's "Trunk Organizer." A sample
was submitted for our examination.
FACTS:
The Trunk Organizer, style number 3230, measures
approximately 19 1/2 inches by 11 1/2 inches by 7 1/2 inches. It
is a compartmentalized zippered case which is designed to store
automotive needs. The Trunk Organizer is composed of a nylon
fabric. Its interior is coated with a special oil-resistant
protective nylon layer. Two three-fold plastic insets can be
affixed to the interior of the Trunk Organizer. These dividers
compartmentalize the Trunk Organizer and provide stiffening
which causes the bag to maintain its fully opened shape. In
addition, two handles are stitched to the front and rear sides of
the Trunk Organizer.
It is Tote's position that the Trunk Organizer is properly
classifiable as an accessory of the motor vehicles of Heading
8703, HTSUSA. Consistent with this position, the importer
asserts that the Trunk Organizer is classifiable in subheading
8708.99.50, HTSUSA, which provides for other parts and
accessories of the motor vehicles of headings 8701 to 8705. In
support of this position, the importer argues that the Trunk
Organizer meets the definition of an accessory in Section XVII
and that the subject merchandise is not more specifically
included elsewhere in the Schedule.
NYRL 850544 classified the Trunk Organizer in subheading
4202.92.90.20, HTSUSA, which provides for other travel, sports
and similar bags with outer surface of textile materials.
ISSUE:
What is the tariff classification of the "Trunk Organizer"?
LAW AND ANALYSIS:
Heading 8708, HTSUSA, provides for parts and accessories of
the motor vehicles of headings 8701 to 8705. To qualify for
classification within this heading, an article must meet three
criteria described in the Explanatory Notes to Section XVII and
Heading 8708, HTSUSA. These provide that parts or accessories
must:
(a) ...not be excluded by the terms of Note 2 to this
Section...; and,
(b) They must be suitable for use solely or principally with
the articles of Chapters 86 to 88...; and,
(c) They must not be more specifically included elsewhere
in the Nomenclature....
Counsel makes the following arguments:
1. By virtue of size, shape, design and packaging the Trunk
Organizer is clearly identifiable as being suitable for use
solely or principally with motor vehicles.
2. The Trunk Organizer is designed to be low-slung so that
it will easily fit into the thinnest automobile trunk
compartment.
3. The Trunk Organizer is designed to be placed in a motor
vehicle, and to store items which will ordinarily remain in the
vehicle.
4. The Trunk Organizer could not readily be used as a
trunk, suitcase, vanity case, traveling bag, etc. because the
lifting straps are relatively short and the user must use two
hands to lift it.
5. The Trunk Organizer's design is inconsistent or
incompatible with use for the carriage of articles with the
person.
6. It could not withstand the shocks and stresses of baggage
handling. It is too large to be stowed as "carry on" luggage
such as in an airplane passenger cabin.
7. It is designed for use with a single vehicle, rather than
multiple vehicles.
We have examined the sample and must disagree with counsel's
arguments which we regard as disingenuous at best. Even if we
agreed with any or all of counsel's contentions, we still would
not be required to make a finding that the sample is anything
other than an article ejusdem generis with those enumerated in
Heading 4202, HTSUSA, and thus we must find that the Trunk
Organizer is " more specifically included elsewhere in the
nomenclature."
Counsel cites three New York Ruling Letters that classified
various items as motor vehicle accessories in Heading 8708,
HTSUSA. These rulings are distinguishable from the instant
case. Unlike the articles in NYRL 830760, NYRL 830175 and NYRL
847585, the instant article does not have slots, straps or bands
that would facilitate attachment to a part of the motor vehicle.
For example, in NYRL 830760, a pouch-like litter bag had a slot
for hanging in the interior of motor vehicles. In NYRL 847585,
the Saddle Bag was designed to be strapped over the back of an
automobile passenger seat. The instant merchandise is simply
placed in the trunk of an automobile, like any other bag.
HOLDING:
The Trunk Organizer is classifiable in subheading
4202.92.9020, which provides for other, with outer surface of
textile materials, other, of man-made fibers, textile category
670. The rate of duty is 20 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division