J82651 J8 Ruling Active

The tariff classification of a Seat Back Organizer from China

Issued March 25, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample of a Seat Back Organizer that is designed, per your brochure, to fit all types of high back motor vehicle bucket seats. It is made of 100% cotton denim and has fourteen available pockets. One pocket measures 10” x 17” for a laminated atlas. Six pockets measure approximately 8” x 8” for log books, etc. Seven pockets measure 4” x 6” for pens, calculators, tapes, etc.

CBP rationale

The applicable subheading for the Seat Back Organizer 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.

Full text

NY J82651 March 25, 2003 CLA-2-87:RR:NC:MM:101 J82651 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Michael Svoboda Genie B’s Specialties, Inc. 1006 E. Maple Street Sutton, Nebraska 68979 RE: The tariff classification of a Seat Back Organizer from China Dear Ms. Roberson: In your undated letter you requested a tariff classification ruling. You submitted a sample of a Seat Back Organizer that is designed, per your brochure, to fit all types of high back motor vehicle bucket seats. It is made of 100% cotton denim and has fourteen available pockets. One pocket measures 10” x 17” for a laminated atlas. Six pockets measure approximately 8” x 8” for log books, etc. Seven pockets measure 4” x 6” for pens, calculators, tapes, etc. The applicable subheading for the Seat Back Organizer 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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