The tariff classification of a Collapsible Automotive Storage Unit from China and Viet Nam

NY J83178 April 17, 2003 CLA-2-87:RR:NC:MM:101 J83178 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Sharon Roberson – Logistics Analyst Case Logic, Inc. 6303 Dry Creek Parkway Longmont, Colorado 80503 RE: The tariff classification of a Collapsible Automotive Storage Unit from China and Viet Nam Dear Ms. Roberson: In your letter dated April 3, 2003 you requested a tariff classification ruling. You submitted a sample of a Collapsible Automotive Storage Unit – Model Number ACC-15 BLK. In your Request for a Ruling you state that the Model Number is ACC-155 or ACC-15. The sample you submitted is marked ACC-15BLK and that is the item we are issuing the ruling on. The item is a nylon tray-type storage trunk insert for SUV’s and trucks and is used to store automotive accessories. There is no lid, closure or handles on the item. The unit has two sponge mechanisms on the bottom to anchor the storage unit permanently in an SUV or truck. The applicable subheading for the Vehicle Storage Unit 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division