The tariff classification of an automotive Entertainment Valet from China

N003234 November 22, 2006 CLA-2-87:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Kelley Edwards Blue Ridge International Products Co. P.O. Box 989 Freeport, FL 32439 RE: The tariff classification of an automotive Entertainment Valet from China Dear Ms. Edwards: In your letter dated October 31, 2006 you requested a tariff classification ruling. The Safe Fit Entertainment Valet (Style 50256) is used in a vehicle as a storage center for a child’s entertainment needs. It is placed on the back of the front seat and is secured with elastic straps placed around the headrest and the bottom of the seat. Several rows of different size and types of pockets make it easy to organize a DVD player, DVD’s or CD’s coloring or reading books, crayons, video games and more. The applicable subheading for the Entertainment Valet will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 8708.99.81 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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