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NY 852416





May 22, 1990

CLA-2-87:S:N:N1:101-852416

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.5090

Mr. Marc Freedgood
Kiddie Products Inc.
One Kiddie Drive
Avon, MA 02322-1171

RE: The tariff classification of a rear seat organizer from China

Dear Mr. Freedgood:

In your letter dated May 7, 1990 you requested a tariff classification ruling. You have submitted a sample of the product.

The imported article is a mesh organizer (with pockets) that measures approximately 19 inches in total length, 7 inches in width at the top portion and 14 inches in width at the bottom portion. The article is made of 100 percent polyester mesh net, straps and binding, and 100 percent nylon buckles. The top pocket (which is subdivided into two sections) measures approximately 8 1/2 inches in length and the bottom pocket 9 1/2 inches in length. The organizer is strapped to the rear of the front seat of an automobile. It attaches to the seat under the headrest. The article is designed for use solely or principally in motor vehicles. Applications include holding children's toys, maps, books, cigarettes, magazines, etc.

You state that your company will be purchasing this item in projected quantities of 2,000 dozen each of two colors per year from Hong Kong based sources who manufacture in China. The fabric may come from another country such as Taiwan, and be shipped to China for final manufacturing into the rear seat organizer. The imported article will be sold in a closed box with a color photo and the name "Car Organizer."

The applicable subheading for the rear seat 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.

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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