F86289 F8 Ruling Active

The tariff classification of an "ATV Accessory Organizer" from China.

Issued April 28, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9026

Headings: 4202

Product description

The item is a fitted container designed to contain various accessories for an ATV, which include an ATV cover, cargo net, first aid kit, tool kit, etc. However, the container will be imported empty. The exterior surface of the container is polyester textile material. The interior of the case is padded with foam and consists of a single compartment with no additional features. A zip-around closure secures the top opening of the case. The underside of the case has eight double strips of hook and loop closures to attach the case to the chassis/body of an ATV.

CBP rationale

The applicable subheading for the "ATV Accessory Organizer" will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…with outer surface of textile materials, other, of man-made fibers.

Full text

NY F86289 April 28, 2000 CLA-2-42:RR:NC:341:F86289 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Mr. Tim Parsons Parsons Trading 5 Thunderbird Drive Novato, CA 94949 RE: The tariff classification of an "ATV Accessory Organizer" from China. Dear Mr. Parsons: In your letter dated April 6th, 2000 you requested a classification ruling. The sample submitted with your request is identified as "ATV Accessory Organizer". The item is a fitted container designed to contain various accessories for an ATV, which include an ATV cover, cargo net, first aid kit, tool kit, etc. However, the container will be imported empty. The exterior surface of the container is polyester textile material. The interior of the case is padded with foam and consists of a single compartment with no additional features. A zip-around closure secures the top opening of the case. The underside of the case has eight double strips of hook and loop closures to attach the case to the chassis/body of an ATV. The applicable subheading for the "ATV Accessory Organizer" will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…with outer surface of textile materials, other, of man-made fibers. The duty rate will be 18.6% ad valorem. Items classifiable under HTS subheading 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. Your sample is being returned as requested. 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →