CLA-2-63:OT:RR:NC:N3:351
Ms. Deana Smith
The William Carter Company
3438 Peachtree Road North East ,Suite 1800 Atlanta, GA 30326
RE: The tariff classification of a backseat car organizer from Cambodia
Dear Ms. Smith:
In your letter dated August 30, 2023, you requested a tariff classification ruling. A sample of the product was provided to this office and will be retained for training purposes.
Item 282675, described as a “Backseat Organizer,” is a textile over-the-seat car organizer. The flat rectangular shaped organizer has a front zig zag print and is composed of two layers both of 100 percent polyester woven fabric coated with polyurethane on the back. Both fabrics are sewn together and finished with a ½ inch wide 100 percent polyurethane binding. The organizer measures 15 inches in length by 22½ inches in height. The front layer features one full-sized 100 percent polyvinyl chloride (PVC) pocket with metal snap closure, two bottle holders, one middle pocket, and one full-sized mesh pocket with a hook-and-loop closure. The PVC pocket is finished with a ½ inch wide 100 percent polyurethane binding on the top edge and a ½ inch wide 100 percent polyester woven binding on the bottom edge. A metal D-ring is sewn to the polyurethane binding, allowing the user to hang objects or toys from the organizer. The two bottle holders, located on either side below the PVC pocket, are composed of self-fabric which is insulated with 100 percent polyethylene foam and has a ½ inch wide 100 percent polyurethane binding on the top edge. The no closure, middle pocket, located between the bottle holders, is composed of 100 percent polyurethane material. The mesh pocket is comprised of 100 percent polyester knitted fabric, dyed black, with an elastic binding sewn along the top edge and features a 100 percent polyester woven, dyed, red, Skip Hop® logo label. The organizer also features a 2-inch-wide strip of 100 percent polyurethane material affixed to the bottom of the organizer. The back layer features two adjustable 100 percent polyester woven webbing straps with a plastic formaldehyde buckle, allowing the user to secure the item to the front seat of a car.
You suggested that the backseat organizer be classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of duty will be 7 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division