CLA-2-87:OT:RR:NC:N1:101

Francine Ramsey
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495-1199

RE: The tariff classification of an organizer from China

Dear Ms. Ramsey,

In your letter dated October 15, 2007, you requested a tariff classification ruling.

The item concerned is the Backseat Organizer (Part # 62950). The Organizer is made of black polyester and PVC and contains eight, horizontal pockets running vertically along its length. It measures approximately 19 inches in length X 10 ¾ inches in width. The Organizer attaches to the back of a vehicle seat by looping a pair of adjustable straps - one between the headrest and the seat back and the other around the bottom of the seat back.

The applicable classification subheading for the Backseat Organizer (Part # 62950) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…accessories of … motor vehicles … : Other … accessories: Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division