CLA-2-87:RR:NC:MM:101 J86790
Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Boulevard #202
Los Angeles, California 90045
RE: The tariff classification of a “Truck Organizer” from China
Dear Mr. Liu:
In your letter dated July 17, 2003 you requested a tariff classification ruling.
You submitted a sample of a “Truck Organizer” - Style Number TOH-4022-HA, Remark: Microfiber Print. This item is made of microfiber and is an open top storage trunk insert for SUV’s, trucks, cars, mobile homes, etc. The item is used to store auto accessories and other items. There are three additional pockets for storage with flaps that are secured with hook-and-loop fasteners. The size is approximately 16”Lx11”Wx4”H when closed and can be expanded to 16”x23”x4”. There is no lid, closure or handles on the item. The item is not a container or a case. It is similar to an open box. You state that the sample you have submitted is made of microfiber material however, it can be made of other textile materials in the future.
The applicable subheading for the “Truck Organizer” will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% 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 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division