The tariff classification of an auto organizer from China

N059858 June 2, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of an auto organizer from China Dear Ms. Ramsey: In your letter dated April 23, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Styles 71500 Black/Grey and 71502 Brown/Camel are auto organizers. Both items are the same except for the color. They are constructed with an outer surface of man-made textile material. The items are organizers designed for hanging along the side of vehicle seat. They are intended to organize, store and protect personal effects and accessories during travel. The front exterior has a mesh pocket, clear vinyl pocket, and a zippered pocket. The organizer is secured to a car seat by two adjustable straps with plastic clips at both ends. It measures approximately 5.5” (W) x 15.5” (L). Although the organizers are designed for use in an automobile, the configuration of the straps allows them to be used for multiple purposes. Therefore, they are not considered to be parts or accessories of the vehicle for tariff purposes. The applicable subheading for style 71500 and 71502 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases… and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. 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). 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division