The tariff classification of an organizer from China

N112650 July 20, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Janet Pendris Hampton Direct P.O. Box 1199 Williston, VT 05495-1199 RE: The tariff classification of an organizer from China Dear Ms. Pendris, In your letter dated June 23, 2010, you requested a tariff classification ruling. The item under consideration has been identified as a “Vehicle Cup Organizer” (Item # 64920). The organizer is cone-shaped with a flattened bottom and approximately seven (7) inches in height. You state in your ruling request that the organizer is constructed of 100% polyester with an iron internal frame, rubber cord opening (a ovoid-shaped rubber opening with cross-shaped slit to allow a cord to pass through), and 600D polyester outer lining. The organizer is designed to fit inside a vehicle’s cup holder. The applicable classification subheading for the Vehicle Cup Organizer (Item # 64920) 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