The tariff classification of a motor vehicle Compact Disc Changer Pouch from Germany

NY F89524 July 17, 2000 CLA-2-87:RR:NC:MM:101 F89524 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a motor vehicle Compact Disc Changer Pouch from Germany Dear Mr. Resetar: In your letter dated July 10, 2000 you requested a tariff classification ruling. You submitted a sample as well as a diagram from your electronic parts catalog of a motor vehicle Compact Disc Changer Pouch. The item is a rectangular covering measuring 27 cm x 28 cm x 8 cm. It is constructed of a man-made, nylon velour-like textile material with vinyl piping on the top opening edges. On the top flap of the pouch is attached one side of a hook-and-loop fastener. This flap allows access to the 6-disc cartridge of the Changer. On one side of the pouch is a steel snap fastener the opens the front section. On the back of the pouch is a 12-cm opening. This opening is for the Compact Disc Changer mounting bracket to pass through and attach to the interior wall of the front luggage compartment. (The vehicle this pouch is used with is either a rear or mid-engine vehicle; thus the trunk is in the front of the vehicle). The main purpose of the pouch is to cover the 6-disc CD changer and protect it from dirt or luggage that might bump against it. The applicable subheading for the Compact Disc Changer Pouch will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division