CLA-2-42:OT:RR:NC:N4:441
Terry Pilant
Global Transportation Services, Inc.
1930 Sixth Avenue South, Suite 401
Seattle, WA 98134
RE: The tariff classification of a tractor organizer
Dear Mr. Pilant:
In your letter, which was received in our office on June 26, 2009, you requested a tariff classification ruling. Your sample will be returned.
The item you refer to as the “John Deere Tractor Organizer” is a case constructed with a metal frame and with an outer surface of 600D polyester textile material. It is intended to provide the useful functions of storage, protection, organization and portability to a variety of items during travel. The case has a textile-lined padded interior compartment with no additional features and a flap lid with a magnetic closure. It can be mounted onto a tractor by means of a metal screw and bolt. The case measures approximately 6” (W) x 9” (H) x 3.5” (D).
In your ruling request, you suggested classification of the tractor organizer under Heading 8708.99.2300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for accessories of the motor vehicles of headings 8701…: other parts and accessories: other: parts of tractors suitable for agricultural use: other. However, it is of a kind excluded from classification within heading 8708, HTSUS. Subchapter XVII, Note 2 (e) noted. Heading 4202, HTSUS, is a more specific provision within which the tractor organizer is classifiable.
The applicable subheading for the tractor 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/.
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