CLA-2-39:RR:NC:TP:A85876 221

Mr. Lee M. Van Houten
World Link International
28981 Highland Road - Building #8
Romulus, MI 48174

RE: The tariff classification of an air freshener case from China.

Dear Mr. Van Houten:

In your letter dated July 22, 1996, on behalf of United Industrial Trading Corp., you requested a tariff classification ruling.

The air freshener case is composed of molded plastics, and is approximately 2 5/8 inches by 1 1/2 inches. The case has a clip on the back so that it can be attached to a visor in an automobile.

You recommend classification in subheading 8708.99.8080, HTS, which provides for automobile parts and accessories. The air freshener case, however, does not facilitate the handling, improve the operation, nor extend the range of uses of an automobile.

The applicable subheading for the air freshener case will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 212-466-5580.


Roger J. Silvestri
National Commodity
Specialist Division