The tariff classification of a "boot tidy" from Taiwan

NY 860794 March 12, 1991 CLA-2-87:S:N:N1:101-860794 CATEGORY: Classification TARIFF NO.: 8708.99.5080 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of a "boot tidy" from Taiwan Dear Mr. O'Neill: In your letter dated February 19, 1991, on behalf of Test- Rite International Company, you requested a tariff classification ruling. You have submitted a sample of the imported product. The "boot tidy" is a foldable pouch that is designed specifically to be installed in motor vehicles (cars, station wagons or vans). It is not intended to be carried by an individual. The "boot tidy" measures approximately 38 inches long by 12 inches high. The pouch is made of waterproof backed nylon material with a stitched edging all around the border. The product has four pockets for carrying merchandise. Three pockets have flaps that close by means of a VELCRO fastener. The pouch may be installed in the trunk, behind the front seat, or along the vehicle's interior side panel. The applicable subheading for the "boot tidy" will be 8708.99.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem. As you requested, the sample will be returned to your office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport