The tariff classification of a "Cargo Loadspace System" from Germany

NY J85397 June 6, 2003 CLA-2-87:RR:NC:MM:101 J85397 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a “Cargo Loadspace System” from Germany Dear Mr. Resetar: In your letter dated June 3, 2003 you requested a tariff classification ruling. You submitted a color photograph and technical information of the “Cargo Loadspace System” for the Cayenne motor vehicle. You state that this system consists of a plastic tray with collapsible sides, including mounting hardware, which mounts in the luggage area behind the rear seat of the vehicle. It also contains two nylon bags which can be utilized for storage of articles within the system. The system can be used for transport of objects, for example when shopping or for hobby or business purposes. The applicable subheading for the “Cargo Loadspace System” will be 8708.29.5060, 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 of bodies (including cabs): 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division