The tariff classification of an automotive "Kid’s Console" from China

NY R05132 November 17, 2006 CLA-2-87:RR:E:NC:N1:101 R05132 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Kevin J. Martin Brokerage Dept. Global Transportation Services, Inc. 1930 6th Ave. South Seattle, Washington 98134 RE: The tariff classification of an automotive “Kid’s Console” from China Dear Mr. Martin: In your letter dated October 26, 2006 you requested a tariff classification ruling. The item is a “Kid’s Console.” The primary function of this article is to hold and organize children’s items in an automobile. Such items include children’s books, toys, food and drinks. The organizer can be placed between bucket seats (held in place by a hook and loop strap that goes around the armrests) or on a bench seat (held in place by the seat belt.) It is constructed of high impact polystyrene. The top of the console features two cup holders and a bin with a removable divider. An additional feature is the top of the console. The top will open on a front-end hinge so extra items can be stored in the base of the console. The applicable subheading for the “Kid’s Console” will be 8708.99.8080, 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: Other: Other: Other: Other. The rate of duty will be 2.5 percent. 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 8708.99.81 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division