The tariff classification of a plastic holder from Macau

NY 856746 OCT 10, 1990 CLA-2-87:S:N:N1:101-856746 CATEGORY: Classification TARIFF NO.: 8708.99.5090 Mr. Scott D. Ogden Cargo-Link International 5106 Amelia Earhart Drive, Bldg. K P.O. Box 22154 AMF Salt Lake City, Utah 84122 RE: The tariff classification of a plastic holder from Macau Dear Mr. Ogden: In your letter dated September 25, 1990, on behalf of Imaginit Inc., Salt Lake City, Utah, you requested a tariff classification ruling. You have submitted a sample of the imported product which is a retractable cup/beverage holder. The holder is made of plastic. The product is operated by pushing a button on top of the unit allowing the mechanism to spring out into its usable position. After use, the person pushes it back into its retracted position. The retractable cup/beverage holder is primarily used as an automobile accessory. It is attached to a car in one of three ways: (1) using the two sided tape provided, (2) screwing the two mounting screws provided through the screw holes in the back plate, or (3) attaching the bendable hanging bracket and hanging it on a window. The applicable subheading for the retractable cup/beverage holder 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. Articles classifiable under subheading 8708.99.5090, HTS, which are products of Macau are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 New York Seaport