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NY F81351




January 5, 2000

CLA-2-42:RR:NC:341:F81351

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9026

Mr. Kevin M. Prah
Tower Group International
2400 Marine Ave.
Redondo Beach, CA 90278

RE: The tariff classification of a "roof top cargo carrier" from China.

Dear Mr. Prah:

In your letter dated November 18th, 1999, on behalf of Axius Inc., you requested a classification ruling.

The sample submitted with your request, item 50050, "roof top cargo carrier", is designed to carry cargo on the roof rack of an automobile. It is secured to the roof rack by either looping the polypropylene cargo net straps around the cross and side beams or clipping the straps to existing rack rings. The item measures approximately 36" x 36" x 18" and has a capacity of 15 cubic feet. It is made of polyester textile material that is backed with polyvinyl chloride.

A similar issue has been the subject of a Court of International Trade (CIT) decision in Totes, Inc. vs. United States, 18 CIT 919 (1994), affirmed on appeal, 69F 3d 49J (Fed Cir 1995). The appeal decision was published in Customs Bulletin Vol. 32, No. 29, July 22, 1998.

Customs Regulation 152.16 (b), Judicial Changes in Classification, provides:

Similar merchandise under decision favorable to Government. The principles of any court decision favorable to the Government shall be applied to merchandise, through not identical with the merchandise the subject of the court's decision, if its classification is affected by such principles, provided that it has been entered or withdrawn for consumption after 30 days from the date of publication of the court's decision in the Customs Bulletin.

Item 50050, roof top carrier, is an article similar to the goods before the Court in Totes, Inc. As such, it is most specifically provided in Heading 4202, Harmonized Tariff Schedules of the United States (HTSUS).

The applicable subheading for #50050, "roof top cargo carrier" will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for traveling bagsother, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 18.6% ad valorem.

Items classifiable under HTS subheading 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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