CLA-2-42:OT:RR:NC:N3:341
Allison Wires
Target Customs Brokers Inc.
7000 Target Parkway N
NCD-0456
Brooklyn Park, MN 55445
RE: The tariff classification of a car organizer from China
Dear Ms. Wires:
In your letter dated June 24, 2008 you requested a classification ruling on behalf of Target Corporation. The sample submitted will be returned as requested.
Style number 092-14-0505 is a car organizer constructed with an exterior surface of man-made fiber textile material. The interior of the organizer has a removable divider with multiple sections, and pockets. It is designed to provide storage, protection, organization and portability to auto accessories and personal property during travel. It has an open top and dual side carrying handles. It measures approximately 12” (W) x 14” (L) x 7.25” (D).
In your letter, you suggest classification under subheading 8708.99.8180 Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of motor vehicles, other parts, other. Pursuant to GRI 1, classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The car organizer is more specifically provided for within heading 4202, HTSUS.
The applicable subheading for the car organizer will be 4202.92.9026, 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/.
HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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