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NY 855049


August 15, 1990

CLA-2-87:S:N:N1:101-855049

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.5090

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, NY 10004

RE: The tariff classification of a seatback organizer from China

Dear Mr. Marshak:

In your letter dated August 3, 1990, on behalf of K-mart Corporation, you requested a tariff classification ruling. You have submitted a sample of the imported product.

K-mart Code no. 82-10-53 is a seatback organizer made from woven nylon fabric. The product is designed to fit snugly over the back of an automobile seat. It is used to accommodate various small articles such as maps, gloves, books, sunglasses, ice scrapers, etc. in its four snap-close pockets. The organizer fastens to the top of the front seat by means of an adjustable VELCRO strap which is affixed under the headrest. At the bottom, it ties to the car seat grommets by means of nylon cords. The seatback organizer is not designed to be carried by a person, but based on its construction and purpose it is designed to be principally used in automobiles.

The applicable subheading for the K-mart Code no. 82-10-53 seat back organizer will be 8708.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem.

As you requested, the sample will be returned to your office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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