CLA-2-87:RR:NC:MM:101 C89303
Ms. Sally Strom
Case Logic, Inc.
6303 Dry Creek Parkway
Longmont, CO 80503
RE: The tariff classification of automotive body accessories from the
Philippines, China, and Indonesia.
Dear Ms. Strom:
In your letter dated May 20, 1998, you requested a tariff classification
ruling.
You have listed four different items which will be principally used in the
passenger compartment of a motor vehicle. You state that any one of the five
items may be imported from the Philippines, China, or Indonesia.
The first item is a back seat organizer. This item is designed to hang on
the back of an automobile seat and offers several types of pockets for
organizing maps, a tissue box, sunglasses, magazines, toys, etc. It is attached
to the seat with a webbing strap and bayonet clip hardware. It can be secured
at the bottom with a cord strung through rivets.
The applicable subheading for the backseat organizer will be 8708.29.5060,
Harmonized Tariff Schedule of the United States (HTS), which provides for other
automotive body parts and accessories. The rate of duty will be 2.6 percent ad
valorem.
The second item is a deluxe back seat organizer with flip-
down tray. This item is designed to hang on the back of an automobile seat and
offers several types of pockets for organizing maps, a tissue box, toys,
magazines, etc.. It also includes a "flip-down tray" feature, and a removable
mesh pocket. It is attached to the seat with webbing straps and bayonet clip
hardware, both at the top and bottom.
The applicable subheading for the deluxe back seat organizer with flip down
dray will be 8708.29.5060, Harmonized Tariff Schedule of the United States
(HTS), which provides for other automotive body parts and accessories. The rate
of duty will be 2.6 percent ad valorem.
The third item is a back seat pocket. This item attaches to the back of an
automobile seat with an adjustable webbing strap. It has pleated pockets made
of clear PVC and fabric flaps secured with hook and loop. The clear PVC allows
the user to view the contents of the pocket, and is also ideal for storing items
such as sunscreen or lotion.
The applicable subheading for the back seat pocket will be 8708.29.5060,
Harmonized Tariff Schedule of the United States (HTS), which provides for other
automotive body parts and accessories. The rate of duty will be 2.6 percent ad
valorem.
The fourth item is a center seat organizer. This item can be attached to
the side of an automobile seat, in-between the driver and passenger seats. The
top elastic strap attaches to the headrest, and the lower strap stretches around
the upper portion of the seat. There are two pockets, one open at the top and
one zippered. There is a mesh pocket on the back to hold maps, tickets, etc.
The applicable subheading for the center seat organizer will be
8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which
provides for other automotive body parts and accessories. The rate of duty will
be 2.6 percent ad valorem.
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 Robert DeSoucey at 212-466-5667.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division