The tariff classification of a motor vehicle accessory from China

N022533 February 8, 2008 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Troy D. Crago, Import Specialist ATICO International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301-2831 RE: The tariff classification of a motor vehicle accessory from China Dear Mr. Crago, In your letter dated January 9, 2008, you requested a tariff classification ruling. The item in question is the Universal Holder (Item # A002AA00188); it is cylindrical in shape, silver and black in color, open on one end and made of 60% zinc alloy, 30% aluminum and 10% polypropylene; also included are two plastic arm-hangers with a foam adhesive divider. The Holder, itself, is approximately 2 ½ inches tall, 3 ½ inches wide and 4 ¼ inches deep. You state in your Ruling Request that the Holder is meant to be affixed to an interior air conditioning vent of a vehicle and is used to hold items such as beverage containers, cell phones, mp3 players and any other items that a driver or passenger may use while traveling. The applicable classification subheading for the Universal Holder (Item # A002AA00188) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories: Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division