CLA-2-87:S:N:N1:101-852416
Mr. Marc Freedgood
Kiddie Products Inc.
One Kiddie Drive
Avon, MA 02322-1171
RE: The tariff classification of a rear seat organizer from
China
Dear Mr. Freedgood:
In your letter dated May 7, 1990 you requested a tariff
classification ruling. You have submitted a sample of the
product.
The imported article is a mesh organizer (with pockets) that
measures approximately 19 inches in total length, 7 inches in
width at the top portion and 14 inches in width at the bottom
portion. The article is made of 100 percent polyester mesh net,
straps and binding, and 100 percent nylon buckles. The top
pocket (which is subdivided into two sections) measures
approximately 8 1/2 inches in length and the bottom pocket 9 1/2
inches in length. The organizer is strapped to the rear of the
front seat of an automobile. It attaches to the seat under the
headrest. The article is designed for use solely or principally
in motor vehicles. Applications include holding children's toys,
maps, books, cigarettes, magazines, etc.
You state that your company will be purchasing this item in
projected quantities of 2,000 dozen each of two colors per year
from Hong Kong based sources who manufacture in China. The
fabric may come from another country such as Taiwan, and be
shipped to China for final manufacturing into the rear seat
organizer. The imported article will be sold in a closed box
with a color photo and the name "Car Organizer."
The applicable subheading for the rear seat organizer will
be 8708.99.5090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts and accessories of motor
vehicles. The rate of duty will be 3.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport