U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
8708.99.8080
$1139.1M monthly imports
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Court Cases
6 cases
CIT & Federal Circuit
Ruling Age
25 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
The tariff classification of an auto Backseat Organizer from China
NY G88263 March 19, 2001 CLA-2-87:RR:NC:MM:101 G88263 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Joanne Balice Import Department CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, Illinois 60195 RE: The tariff classification of an auto Backseat Organizer from China Dear Ms. Balice: In your letter dated March 12, 2001 you requested a tariff classification ruling. You submitted a sample of an auto Backseat Organizer, Style Number 70985, made of nylon material. It is designed to fit over a car’s headrest so it will face the rear seat. It has various compartments for storage. The applicable subheading for the auto Backseat Organizer 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.