The tariff classification of a trunk organizer from China

N250960 March 27, 2014 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Lindsey Gaskin Future Forwarding Company 5356 GA Highway 85, Suite 400 Forest Park, GA 30297 RE: The tariff classification of a trunk organizer from China Dear Ms. Gaskin: In your letter dated February 24, 2014, you requested a tariff classification ruling on behalf of your client, Delk Industries, Inc. You have submitted a sample, which we are returning to you. Style 52433 consists of a trunk organizer and an insulated cooler bag. The trunk organizer is constructed with an outer surface of 600-denier polyester textile material. The trunk organizer is designed to provide storage, protection, organization, and portability to automobile accessories and other personal effects during travel. The interior of the organizer is textile-lined, has two carrying handles, and is divided into three equal sections. It measures approximately 22” (W) x 9.3” (H) x 12.25” (D). The insulated cooler bag is constructed with an outer surface of the same 600-denier polyester textile material. It is designed to provide storage, protection, portability, and organization to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The bag is sized and shaped to fit into a section of the trunk organizer. The trunk organizer and the insulated cooler bag form a composite good, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The trunk organizer predominates in size and overall use. The trunk organizer is the component that is most likely to prompt the consumer to purchase the article. Moreover, the cooler bag is merely an optional component that will be used on an as needed basis. As such, the essential character of the composite good is imparted by the trunk organizer. The applicable subheading for style 52433 will be 4202.92.9026, HTSUS, which provides, in part, for other containers and cases, with outer surface of textile materials or sheeting of plastic, other, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Vikki Lazaro at (646) 733-3041. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division