The tariff classification of an automobile trash caddy fromChina and/or Taiwan

NY 877254 August 20, 1992 CLA-2-87:S:N:N1:101-877254 CATEGORY: Classification TARIFF NO.: 8708.99.5085 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036 RE: The tariff classification of an automobile trash caddy from China and/or Taiwan Dear Mr. Eisen: In your letter dated August 11, 1992, on behalf of Avon Products, Inc., New York, NY, you requested a tariff classification ruling. You have submitted a sample of the product. The imported product is an automobile trash container that is designed to be solely or principally used in a motor vehicle. The container measures approximately 11 3/4 inches in length (not including the straps) by approximately 9 inches in width (at its widest point). The trash container is constructed of a 100 percent vinyl outer surface. The product incorporates flat metal bars and metal hinges which provide form and support, and an adjustable textile strap which facilitates attachment to the back of the automobile front seat headrest. The applicable subheading for the automobile trash caddy will be 8708.99.5085, 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 New York Seaport