The tariff classification of “Pockets” Car Seat Organizer with vinyl storage bag from Taiwan

NY G86716 February 6, 2001 CLA-2-87:RR:NC:MM:101 G86716 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Cecelia Gallagher Tiger Creations Incorporated 23623 N. Scottsdale Road PMB: 129 Scottsdale, Arizona 85255 RE: The tariff classification of “Pockets” Car Seat Organizer with vinyl storage bag from Taiwan Dear Ms. Gallagher: In your letter dated January 26, 2001 you requested a tariff classification ruling. On November 8, 2000 you requested a tariff classification ruling on the “Pockets” Car Seat Organizer. You submitted a sample of the "Pockets" Car Seat Organizer. You state that this item will hang on the back of a pickup truck seat which the user will use for storing maps and various auto accessories for the vehicle in the various pockets. You state that this item is made of 100% non-woven polyester and some nylon for the pockets. In your letter of January 26, 2001 you state the “Pockets” Car Seat Organizer will be put up for retail sale in a vinyl storage bag. You state that this storage bag will be made in China and will not be imported separately. The vinyl storage bag is 4.5 mil thick and measures approximately 19”L x 13”W x 3”W. There is a zipper at one end and a plastic hanger at the other end by which the entire package will hang on a rack in the stores. You state that you would like to know if this vinyl bag is to be classified separately from the “Pockets” Car Seat Organizer. Because the vinyl bag is made up for retail display it is considered to be a container as described in GRI-5(b), therefore it is classified with the contents - not separately. The value of the case is prorated over the contents. The applicable subheading for the “Pockets” Car Seat Organizer with vinyl storage bag will be 8708.99.8080, 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: Other: Other: 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