NY L80488
CLA-2-42:November 8, 2004RR:NC:TA:341 L80488
Mr. Tim Parsons
Parsons Trading
97 Bahama Reef
Novato, CA 94949
RE: The tariff classification of an ”Interior Organizer” from China.
Dear Mr. Parsons
In your letter dated October 01, 2004, you requested a classification ruling.
The submitted sample is a Duluth Trading Company product. No style number was submitted however the sample is very similar to Duluth style #56438, “Ultimate Trunk Organizer-Medium”. The item is essentially an organizer designed to be carried in the trunk of a vehicle. It is mainly of man-made textile materials and the exterior surfaces of polyester fabric. The inside of the organizer is divided on the interior and has multiple elastic loops designed to hold tools. The “Interior Organizer” is designed and used to provide storage, protection and organization as well as portability for various multiple articles commonly carried in a vehicle’s trunk. The case has a three-sided zippered flap closure. It measures 22”W x 12 ½”W x 7” ¼”H. Your sample is being returned as requested.
You have suggested that the item is classifiable within one of the HTS Chapter 87 tariff provisions that provides for parts and accessories of motor vehicles. A substantially similar issue had been the subject of the Court of International Trade (CIT) civil action Totes, Inc. v. United States, 18 CIT 919 (1994), wherein the CIT found that classification within Heading 4202, HTS, is more specific than classification within the Chapter 87 provisions for parts and accessories. Therefore, classification within Chapter 87 is precluded.
The applicable subheading for the “Interior Organizer” will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for tool bags… and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.
HTS 4202.92.9026 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division