CLA-2-42:RR:NC:TA:341 G87545

Mr. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of a car seat organizer bag from China.

Dear Mr. Dorfman:

In your letter dated February 12, 2001, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling for a car seat organizer bag.

The sample submitted is identified as “OZC-Car Seat Organizer Bag”. The item is a car organizer designed to be placed in the seat of a car or on a console. It is manufactured of an exterior surface of polyvinyl chloride plastic sheeting and has a removable shoulder strap for carrying. The interior has adjustable dividers. The exterior has three zippered storage pockets and two open pouches. Your sample is being returned as requested.

The applicable subheading for the car seat organizer bag will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other, other. The rate of duty will be 18.3 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 Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division