CLA-2-42:OT:RR:NC:N4:441
Rosalynn M. Holguin
Phillip Thompson CHB
615 N Nash Street
El Segundo, CA 90245
RE: The tariff classification of an automotive gap organizer from China
Dear Ms. Holguin:
In your letter dated May 24, 2021, you requested a tariff classification ruling on behalf of your client, Eurow & O'Reilly Corp. A sample was submitted.
The article at issue is a gap organizer constructed with an outer surface of plastic sheeting. It is designed to provide storage, protection, organization and portability to items such as a water bottle, sunglasses, auto accessories, or other personal effects. The gap organizer is designed to be used between the front seat and center console of an automobile. The top is open. The interior features two divided compartments. The article measures approximately 8” x 7.5” x 11.5”.
The applicable subheading for the gap organizer will be 4202.92.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other. The rate of duty will be 17.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 4202.92.9700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.9700, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division