The tariff classification of a backseat car organizer from China

N335016 September 19, 2023 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Lucas Theo Rehaag German American Chamber of Commerce, Inc. 80 Pine StreetNew York City, NY 10005 RE:  The tariff classification of a backseat car organizer from China Dear Mr. Rehaag: In your letter dated August 28, 2023, you requested a tariff classification ruling on behalf of your client, Commerciamo GmbH.   A sample of the product was provided to this office and will be retained for training purposes. Item C2901 and C2902, described as a “Car Seat Organizer,” is a textile over-the-seat car organizer.  The flat, rectangular shaped organizer is composed of a single layer of polyethylene (PE) cardboard sandwiched between two layers of 100 percent polyester woven fabric and is coated with polyvinyl chloride (PVC) on the back.   The PE cardboard and fabric are sewn together and finished with a 100 percent polyester woven binding.  The PE cardboard is divided into three sections allowing the organizer to be folded when not in use. The completed organizer measures 15 inches in length by 25 3/8 inches in height.  The front layer features a top zippered compartment, one full-sized pocket with flap closure, two bottle holders, double open pockets, one bottom full-sized open pocket, and two open mesh pockets.  Inside the zippered compartment contains a pouch comprised of a top layer of clear PVC and a bottom layer of 100 percent polypropylene nonwoven material secured with a hook and loop closure.  The full-sized pocket with flap closure is comprised of two layers of 100 percent polyester coated woven fabric finished with a binding and features two hook-and-loop fasteners.  The two bottle holders, located on either side below the full-sized pocket, are composed of three layers: a single layer of neoprene rubber is sandwiched between two layers of 100 percent polyester knit fabric.  Each bottle holder is finished with a polyester binding on the top edge.  Located between the bottle holders is a double open pocket.  The bottom open pocket is composed of three layers: a single layer of PE cardboard is sandwiched between two layers of 100 percent polyester coated woven fabric.  The top open pocket is composed of 100 percent polyester knit mesh fabric, is sewn on top of the polyester fabric, and is finished with an elastic binding on the top edge.  The bottom full-sized open pocket is composed of three layers: a single layer of PE cardboard is sandwiched between two layers of 100 percent polyester coated woven fabric.  The full-sized pocket features a woven, dyed, red, Athlon Tools® logo label.  The open mesh pockets are sewn on top of the polyester fabric and are composed of 100 percent polyester knit fabric.  The mesh fabric has been sewn in the center to create two separate pockets and is finished with a polyester binding along the top edge.  The back layer features four adjustable 100 percent polyester woven webbing straps: one with a plastic buckle, two with plastic hooks, and one attached to D-rings by metal carabiner hooks.  The straps allow the user to secure the organizer to the front seat of a car.  The back layer also features two metal carabiner hooks sewn to the top of both sides of the organizer.  One metal carabiner hook is attached to a 100 percent polyester woven pouch with a zipper measuring 7 inches in length by 5 inches in width.  You state the pouch is sold with the organizer and not sold separately.  You also state item C2901 will be made of black fabric with black stitching, while item C2902 will be made of black fabric with red stitching. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order.  Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS.  GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods.  The car seat organizer with pouch, consists of at least two different articles that are, prima facie, classifiable in different headings.  It consists of articles put up together to carry out a specific activity (i.e., organization).  Finally, the articles are put up in a manner suitable for sale directly to users without repacking.  Therefore, the item in question is within the term "goods put up in sets for retail sale."  GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character.  In this case, we find the car seat organizer provides the primary organization function.  The essential character of the set is, therefore, imparted by the car seat organizer. The applicable subheading for the car seat organizer will be 6307.90.9891, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made up articles, including dress patterns:  Other:  Other:  Other:  Other:  Other.”  The rate of duty will be 7 percent ad valorem.  Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUSA, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.  The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division