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NY C89655


July 28, 1998

CLA-2-87:RR:NC:MM:101 C89655

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8080

Ms. Sandra L. Haupt

Senior Management Consultant

Tower Group International, Inc.

128 Dearborn Street

Buffalo, New York 14207-3198

RE: The tariff classification of automotive accessories from China

Dear Ms. Haupt:

In your letter dated June 26, 1998 you requested a tariff classification ruling on behalf of Axius Autoshade, Moorpark, CA 93021.

The first item is a "Between Seat Organizer." The primary function of this article is to store articles in an automobile, and to allow for easy access to the stored items. The organizer is placed between bucket seats in an automobile and is held in place by the straps that affix to the seat itself. This allows both the passenger and driver immediate access to the contents in the organizer. The item needs to be attached to the seat, and cannot function as a standing product.

The second item is a "Side Pocket Organizer." This article is similar to the Between Seat Organizer, however, this item is affixed to only one of the bucket seats, and faces the opposite seat, and is used to ensure easy accessibility of the contents placed in the organizer.

The third item is an "under Seat Organizer." This item is placed under a seat in an automobile. The primary function is to allow for storage of necessary items in an out of sight but readily available location. The specific design and size are compatible with sport-utility vehicles and mini-vans. The loop pull allows the product to be easily pulled out from under a car seat. The non-skid rubber bottom material has been specified to minimize movement inside of a vehicle.

The fourth item is a "Stack Tray." This storage unit was specifically designed to fit on or between automobile seats like a console. There is a strap designed to have a seat belt attached that restricts the movement of the tray. Loop material on the bottom of the product also helps restrict movement of the product on a car seat. The snack tray is insulated and has the capability of holding two cans of beverage in an insulated area.

The applicable subheading for the Between Seat Organizer, the Side Pocket Organizer, the Under Seat Organizer, and the Snack tray will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for automotive accessories. The rate of duty will be 2.6 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 Robert DeSoucey at 212-466-5667.

Sincerely,


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