10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

E83883 E8 Ruling Active

The tariff classification of a Center Console from Germany, a Center Console from Mexico or Canada, a Stowage Box for Luggage Boot from Germany, a Stowage Box from Brazil, and a Tool Box from Germany

Issued July 21, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

E8 E83883 (July 21, 1999)

Tariff classification

HTS codes: 8708.29.5060, 8701, 8705, 1999, 5060, 8708.29, 3800

Headings: 8708, 8701, 8705, 1999, 5060, 3800

Product description

You submitted drawings for the Center Console, a Center Console, a Stowage Box for Luggage Boot, a Stowage Box, and a Tool Box. The Center Console - Part Number 893 863 201 (Drawing Number 201-13 #2) - is made of plastic and is bolted to the floor. It lies in between the passenger and driver seats, and is used to store miscellaneous items such as change and cassettes. The shift mechanism is in a separate console. The Center Console - Part Number 1HM 863 243 B (Drawing Number 243-22 #6) - is made of plastic and is bolted to the floor. It lies in between the passenger and driver seats, and is used to store miscellaneous items such as change and cassettes. The shift mechanism is housed in this console. The Stowage Box for Luggage Boot - Part Number 327 867 705 A (Drawing Number 706-11 #28) - is made of plastic and is used to store miscellaneous items in the trunk of a vehicle. It attaches to the side panel in the trunk. The Stowage Box - Part Number 307 857 233 2 (Drawing Number 209-19 #1) - is made of plastic and is a removable container located within the center console between the passenger and driver seats, and is used to store miscellaneous items. The Tool Box - Part Number 191 012 115 C (Drawing Number 115-10 #4) - is made of plastic and is a removable tray located on the floor of the trunk in a vehicle. It is used to store various items such as the jack, wrench, and other miscellaneous tools used to change a tire.

CBP rationale

The applicable subheading for the Center Console - Part Number 893 863 201 will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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 applicable subheading for the Center Console - Part Number 1HM 863 243 B will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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 applicable subheading for the Stowage Box for Luggage Boot - Part Number 327 867 705 A will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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 applicable subheading for the Stowage Box - Part Number 307 857 233 2 will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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 applicable subheading for the Tool Box - Part Number 191 012 115 C will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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.

Full text

NY E83883 July 21, 1999 CLA-2-87:RR:NC:MM:101 E83883 CATEGORY: Classification TARIFF NO.: 8708.29. 5060 Ms. Martha L. Brown Volkswagen of America 3800 Hamlin Road - 4E03 Auburn Hills, Michigan 48326 RE: The tariff classification of a Center Console from Germany, a Center Console from Mexico or Canada, a Stowage Box for Luggage Boot from Germany, a Stowage Box from Brazil, and a Tool Box from Germany Dear Ms. Brown: In your letter dated June 18, 1999 you requested a tariff classification ruling. You submitted drawings for the Center Console, a Center Console, a Stowage Box for Luggage Boot, a Stowage Box, and a Tool Box. The Center Console - Part Number 893 863 201 (Drawing Number 201-13 #2) - is made of plastic and is bolted to the floor. It lies in between the passenger and driver seats, and is used to store miscellaneous items such as change and cassettes. The shift mechanism is in a separate console. The Center Console - Part Number 1HM 863 243 B (Drawing Number 243-22 #6) - is made of plastic and is bolted to the floor. It lies in between the passenger and driver seats, and is used to store miscellaneous items such as change and cassettes. The shift mechanism is housed in this console. The Stowage Box for Luggage Boot - Part Number 327 867 705 A (Drawing Number 706-11 #28) - is made of plastic and is used to store miscellaneous items in the trunk of a vehicle. It attaches to the side panel in the trunk. The Stowage Box - Part Number 307 857 233 2 (Drawing Number 209-19 #1) - is made of plastic and is a removable container located within the center console between the passenger and driver seats, and is used to store miscellaneous items. The Tool Box - Part Number 191 012 115 C (Drawing Number 115-10 #4) - is made of plastic and is a removable tray located on the floor of the trunk in a vehicle. It is used to store various items such as the jack, wrench, and other miscellaneous tools used to change a tire. The applicable subheading for the Center Console - Part Number 893 863 201 will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 2.5% ad valorem. The applicable subheading for the Center Console - Part Number 1HM 863 243 B will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 2.5% ad valorem. The applicable subheading for the Stowage Box for Luggage Boot - Part Number 327 867 705 A will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 2.5% ad valorem. The applicable subheading for the Stowage Box - Part Number 307 857 233 2 will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 2.5% ad valorem. The applicable subheading for the Tool Box - Part Number 191 012 115 C will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 2.5% 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

H364275 October 2, 2026

RE: Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1392; Certain Oil Vaporizing Devices, Components Thereof, and Products Containing the Same

H349010 September 24, 2026

RE: Kitchen and household cleaning and maintenance products imported under consignment; Valuation under 19 U.S.C. § 1401a; Computed Value

H354593 August 26, 2026

RE: Used, Damaged, or Defective Transaxle Cores; Valuation under 19 U.S.C. § 1401a(f); Fallback Method

H361933 August 14, 2026

RE: Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1392; Certain Oil Vaporizing Devices, Components Thereof, and Products Containing the Same

H350291 July 16, 2026

Country of Origin Marking; USMCA; Unassembled Cargo Container

H350728 July 1, 2026

Affirmation of NY N348411; Country of Origin of a Cosmetic Brush; Substantial Transformation

H360688 June 17, 2026

Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1392; Certain Oil Vaporizing Devices, Components Thereof, and Products Containing the Same

N361517 June 4, 2026

The country of origin of an automotive alternator.

H354212 May 28, 2026

Appraisement of Zircon from Australia; Computed Value Method

H359213 May 15, 2026

Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1392; Certain Oil Vaporizing Devices, Components Thereof, and Products Containing the Same

Follow E83883

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.