CLA-2-56:RR:NC:TA:351 B87886

Ms. Lisa A. Query
8878 Gulf Highway
Lake Charles, LA 70607

RE: The tariff classification of an automobile cargo net from Taiwan

Dear Ms. Query:

In your letter dated July 15, 1997 you requested a classification ruling.

The Kar Kangaroo is an automobile cargo net with hooks, designed to be attached to a car seat to restrain cargo such as groceries, purses, lap-top computers or briefcases. It is made with textile-covered rubber cord, which has been knotted to form a net-like structure, and fitted with plastic-coated metal hooks.

The applicable subheading for the Kar Kangaroo will be 5608.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up nets, of textile materials; other; other; other. The rate of duty will be 8.5 percent ad valorem.

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 Jeff Konzet at 212-466-5885.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division