CLA-2-42:OT:RR:NC:N3:341
Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of trunk organizers from China
Dear Mr. Crago:
In your letter dated March 4, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Style A002AA00637 is a trunk organizer constructed with an outer surface of 600D nylon textile material. It is intended to provide the useful functions of storage, protection, organization and portability to automobile accessories and other personal effects during travel. The organizer is designed with hook-and-loop bottom strips to be fastened to an automobile floor or trunk area. The interior is textile lined and divided into three sections, while the exterior has two flap pockets and four open mesh pockets. This style does not have carrying handles. It measures approximately 21” (W) x 10” (H) x 15” (D).
Style A002AA00904 is designed exactly as the trunk organizer described above, except that it has two webbed carrying handles. It also measures approximately 21” (W) x 10” (H) x 15” (D).
In your ruling request, you suggested classification of the trunk organizer under Heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles. Heading 4202, HTSUS, eo nomine provides for trunks and suitcases as well as similar articles. It is of a kind excluded from classification within heading 8708, HTSUS. Heading 4202, HTSUS, is a more specific provision within which the trunk organizer is classifiable.
The applicable subheading for the trunk organizers will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases… 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.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division