This ruling has been revoked and is no longer current.

Superseded by {H312216}.

J83474 J8 Ruling REVOKED

The tariff classification of a Car Back Seat Organizer from China

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

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J8 J83474 (April 25, 2003)

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample of a Car Back Seat Organizer - Style BSON-1815-WB.

CBP rationale

The applicable subheading for the Car Back Seat 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 J83474 April 25, 2003 CLA-2-MM:RR:NC:MM:101 J83474 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Stephen C. Liu Pacific Century Customs Service 11099 S. La Cienega Boulevard #202 Los Angeles, California 90045 RE: The tariff classification of a Car Back Seat Organizer from China Dear Mr. Liu: In your letter dated April 16, 2003 you requested a tariff classification ruling. You submitted a sample of a Car Back Seat Organizer - Style BSON-1815-WB. You state that this item is made of 1680/PU material and used in conjunction with the back of the front seats of a motor vehicle. It consists of seven pockets for maps, pens, glasses, water bottles, etc. You state that it will fit most car front seats and quick-release buckle button strings firmly secure it to the front seat by tying underneath the seat. The organizer is approximately 25 inches long and 15 inches wide. The applicable subheading for the Car Back Seat 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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