The tariff classification of a Puff N Stuff 2 from China

NY H84866 August 14, 2001 CLA-2-87:RR:NC:MM:101 H84866 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Jane Jewett Talus Corporation 82 Scott Drive Westbrook, Maine 04092 RE: The tariff classification of a Puff N Stuff 2 from China Dear Ms. Jewett: In your letter dated August 6, 2001 you requested a tariff classification ruling. You submitted a sample and brochure of a Puff N Stuff 2 - an accessory for a motor vehicle. You state that this item is an organizer designed to be hung around the headrest of the automotive seat. The Puff N Stuff 2 is made of 600 Denier Polyester with vinyl sheet laminated. It is designed to hold litter and has an area to hold a tissue box. It also has two mesh pockets that can hold a drink, wet wipes, etc. The applicable subheading for the Puff N Stuff 2 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