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C87298 C8 Ruling Active

The tariff classification of a trunk organizer from China.

Issued May 12, 1998 by U.S. Customs and Border Protection.

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C8 C87298 (May 12, 1998)

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

It measures approximately 15 1/2" x 8 1/2" x 7 1/2". The interior is composed of a textile material with inner divided panels designed to serve the purpose of organization, holding, storage and protection for the articles for which it is designed to contain. The front exterior features two additional storage pockets. The item has a webbed textile carrying handle on either side. The bottom exterior has velcro-like strips on either side designed to insure that the organizer remains affixed to the trunk floor during travel. You have suggested that the item be classified under HTS 8708.29 which covers "parts and accessories of motor vehicle". However, for classification purposes the item is not considered to be an auto accessory. The item is of a kind similar to those of Heading 4202 and will be classified accordingly.

CBP rationale

The applicable subheading for the trunk organizer of PVC plastic sheeting will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases.

Full text

NY C87298 May 12, 1998 CLA-2-42:RR:NC:TA:341 C87298 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ms. Sandra L. Haupt Tower Group Int'l, Inc. 128 Dearborn St. Buffalo, NY 14207-3198 RE: The tariff classification of a trunk organizer from China. Dear Ms. Haupt: In your letter dated April 28, 1998, on behalf of Axius Autoshade, you requested a tariff classification ruling for a trunk organizer. The sample submitted, described as a "Trunkster Limited", is a trunk organizer manufactured with an outer surface of embossed PVC plastic sheeting. It measures approximately 15 1/2" x 8 1/2" x 7 1/2". The interior is composed of a textile material with inner divided panels designed to serve the purpose of organization, holding, storage and protection for the articles for which it is designed to contain. The front exterior features two additional storage pockets. The item has a webbed textile carrying handle on either side. The bottom exterior has velcro-like strips on either side designed to insure that the organizer remains affixed to the trunk floor during travel. You have suggested that the item be classified under HTS 8708.29 which covers "parts and accessories of motor vehicle". However, for classification purposes the item is not considered to be an auto accessory. The item is of a kind similar to those of Heading 4202 and will be classified accordingly. The applicable subheading for the trunk organizer of PVC plastic sheeting will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases...; traveling bags..., tool bags and similar containers, with outer surface of sheeting of plastic or of textile materials, other, other, other, other. The rate of duty will be 19 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, contact National Import Specialist Kevin Gorman at 212-466-5893. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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