CLA-2-87:RR:NC:MM:101 G88263

Ms. Joanne Balice
Import Department
CBI Distributing Corp.
Claire's Accessories
2400 W. Central Road
Hoffman Estates, Illinois 60195

RE: The tariff classification of an auto Backseat Organizer from China

Dear Ms. Balice:

In your letter dated March 12, 2001 you requested a tariff classification ruling.

You submitted a sample of an auto Backseat Organizer, Style Number 70985, made of nylon material. It is designed to fit over a car's headrest so it will face the rear seat. It has various compartments for storage.

The applicable subheading for the auto Backseat Organizer 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division