The tariff classification of a Trunk/Cab Organizer from China

NY K84392 March 25, 2004 CLA-2-87:RR:NC:MM:101 K84392 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Rosemary Dumond Near North Customs Brokers Inc. 20 Elliott Avenue Barrie, Ontario L4N 4V7 RE: The tariff classification of a Trunk/Cab Organizer from China Dear Ms. Dumond: In your letter dated March 15, 2004 you requested a tariff classification ruling on behalf of your client P & P China Automotive. You submitted four samples: 5083, 80210, 4205, and 5772. You state that these items are made to order and cut to size from specs ordered from the automotive industry. They are shipped to GM, Ford, BMW, Volkswagen, and DURA Automotive. You state that these organizers are made of vinyl and felt and fit into a trunk to hold the jack, lug wrench, hub cap puller, tool for removing wheel cap bolts and any other tools for changing the tires. From the samples submitted there are no handles for portability of these organizers and it appears that their sole function is to remain within the trunk of a motor vehicle. The applicable subheading for the Trunk/Cab Organizer (four samples) 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