N017717 N0 Ruling Active

The tariff classification of motor vehicle accessories from China

Issued October 25, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

Product description

The items concerned are two motor vehicle accessories designed to serve as a catch-all for items a driver wants to keep close at hand. The first item is identified as the “Driver Wedge”. The Driver Wedge is made of black polyester cloth laminated with PVC sheeting. It is lined with red polyester felt and is equipped with three exterior pouches. The Driver Wedge is designed with a dedicated slot in the rear with allows for cables to be inserted for the charging of cellular phones or other small electronics. The Driver Wedge measures approximately 11 ½ inches high, 7 inches in width and 4 ½ inches in depth. The second item is identified as the “Driver Cup”. The Driver Cup is made of gray and black polyester cloth laminated with PVC sheeting. It is lined with red polyester felt and is equipped with a single exterior pouch. The Driver Cup is designed with a reinforced hole in the back for inserting cables for charging cellular phones or other small electronics. The Driver Cup measures 7 inches in height, 4 inches in width and 5 ½ inches in depth.

Full text

N017717 October 25, 2007 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Jane Jewett Talus Corporation 470 Riverside Street Portland, Maine 04103-5908 RE: The tariff classification of motor vehicle accessories from China Dear Ms. Jewett, In your letters dated September 21, 2007, you requested a tariff classification ruling. The items concerned are two motor vehicle accessories designed to serve as a catch-all for items a driver wants to keep close at hand. The first item is identified as the “Driver Wedge”. The Driver Wedge is made of black polyester cloth laminated with PVC sheeting. It is lined with red polyester felt and is equipped with three exterior pouches. The Driver Wedge is designed with a dedicated slot in the rear with allows for cables to be inserted for the charging of cellular phones or other small electronics. The Driver Wedge measures approximately 11 ½ inches high, 7 inches in width and 4 ½ inches in depth. The second item is identified as the “Driver Cup”. The Driver Cup is made of gray and black polyester cloth laminated with PVC sheeting. It is lined with red polyester felt and is equipped with a single exterior pouch. The Driver Cup is designed with a reinforced hole in the back for inserting cables for charging cellular phones or other small electronics. The Driver Cup measures 7 inches in height, 4 inches in width and 5 ½ inches in depth. The applicable classification subheading for the Driver Wedge and Driver Cup will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other…accessories: Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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