CLA-2-87:RR:NC:MM:101 G84567

Ms. Kathleen Young
Case Logic, Inc.
6303 Dry Creek Parkway
Longmont, Colorado 80503-7294

RE: The tariff classification of a motor vehicle "Automotive Backseat Organizer 'Mobile Office'" from the Philippines, China or Indonesia

Dear Ms. Young:

In your letter dated November 17, 2000 you requested a tariff classification ruling.

You submitted a sample of item ABS-5 MO "Automotive Backseat Organizer 'Mobile Office'". You state that this item is intended to be used as a back seat organizer for holding a variety of items, including business cards, notepads, pens, planners/organizer, etc. The Organizer utilizes a "hood" to hang over the headrest of the passenger seat in the motor vehicle. You state that while the outer body material is being decided at the point of submission of this ruling request to our office you are considering either 600D Polyester or 420D Nylon as the production material.

The applicable subheading for the "Automotive Backseat Organizer 'Mobile Office'" will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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 Robert DeSoucey at 212-637-7035.


Robert B. Swierupski
National Commodity
Specialist Division