Ms. Julie M. Miller
ArKay International, Inc.
7017 15th Avenue Northwest
Seattle, WA 98117

RE: The tariff classification of a backseat organizer from South Korea and/or Mexico

Dear Ms. Miller:

In your letter dated November 25, 1991 you requested a tariff classification ruling. You have submitted a sample of the product.

The imported product is a backseat organizer made from 100 percent nylon fabric. It measures approximately 24 inches long (not including the straps) by 18 inches wide (at the widest points). The organizer is designed to fit over the back of the front seat of an automobile. It is used to accommodate assorted small articles such as maps, gloves, sunglasses, pens, etc. in its various pockets. The organizer fastens to the top of the front seat by means of adjustable straps that are placed over the headrest. The bottom of the organizer is fastened to the front seat by means of cords (which are affixed to the organizer).

The backseat organizer is not designed to be carried by a person, but based on its construction and purpose it is fashioned to be solely or principally used in automobiles. The applicable subheading for the backseat organizer will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accssories of motor vehicles. The rate of duty will be 3.1 percent ad valorem.

As you requested, the sample will be returned to your office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport