The tariff classification of automobile organizers from various countries.

N292505 December 28, 2017 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 4202.92.9100, 8708.29.5060 Sandra Matherson Remington Industries, Inc. 8822 Production Lane, Suite 101 Ooltewah, TN 37363 RE: The tariff classification of automobile organizers from various countries. Dear Ms. Matherson, In your letter dated November 10, 2017, you requested a tariff classification ruling. The items under consideration have been identified as a Seat Organizer, Part Number 3302-20 and Catch-All, Part Number 3329-20 (the paperboard packaging for this article shows the respective part ending as 332921). The Seat Organizer is a molded plastic tray containing several compartments used to conceal, organize and store items, such as electronics, audio, drinks, eye glasses, and stationary while in a vehicle. The product features a convenient pull out handle for easy carriage. The Catch-All is an automotive organizer bag.  The bag has an exterior surface constructed of polyester, a man-made fabric.  It is constructed of 71% polyester textile material, 20% polyethylene, and 9% polypropylene.  It is designed to organize, store, protect and carry small items within reach of the front seat passengers in a vehicle.  The bag features an interior with a single lined main compartment, an exterior with one mesh pocket in the front center and a plastic hook on the rim.  It has a bendable, textile covered wire threaded through a flexible plastic tab (of varied lengths) to facilitate hanging the bag in the air vent spaces of a vehicle when it is attached to the plastic hook on the rim. The applicable subheading for the Seat Organizer will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 2.5%. You suggested that Catch-All be also classified in subheading 8708.29, HTSUS. This office disagrees with your proposed classification. The General Rules of Interpretation ("GRIs") governs classification of goods under the HTSUSA. GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. GRI 3(a) states, “The heading which provides the most specific description shall be preferred to headings providing a more general description.” Additional U.S. Note 1 (c) states “a provision for parts of an article covers products solely or principally used as a part of such articles, but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.” In HQ 075360, dated June 28, 2010, HQ considered a similar article, “Catch All” organizer. The ruling states, “Heading 4202, HTSUS, provides for, among other items, spectacle cases, camera cases, holsters, traveling bags and similar containers of textile materials such as the subject article. In classifying goods under the residual provision of "similar containers" of heading 4202, HTSUS, the Court of International Trade has stated as follows: "As applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine [by name] in order to be classified under the general terms." Totes, Inc. v. United States, 18 CIT 919, 865 F. Supp. 867, 871 (1994), aff’d. 69 F. 3d 495 (Fed. Cir. 1995). The court found that the rule of ejusdem generis requires only that the imported merchandise share the essential character or purpose running through all the containers listed eo nomine in heading 4202, HTSUSA., i.e., "…to organize, store, protect and carry various items." Totes, 865 F. Supp. at 872. The Catch-All is designed to store, protect, and carry personal items. It thus shares the essential character and purpose of the containers of heading 4202, HTSUS, and is therefore ejusdem generis with those articles.” The applicable subheading for the Catch-All bag will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents).  The rate of duty will be 17.6 percent 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division