CLA-2-87:RR:NC:MM:101 H82730

Ms. Jane Jewett
Talus Corporation
82 Scott Drive
Westbrook, Maine 04092

RE: The tariff classification of Backseat Media Organizer from China

Dear Ms. Jewett:

In your letter dated June 6, 2001 you requested a tariff classification ruling.

You submitted a sample of the High Road™ Backseat Media Organizer. You state that this organizer is designed to be hung around the headrest of an automotive seat and will hold tissues, CD’s, cassette tapes, videotapes, etc. The item is made from 600-denier polyester with a PVC sheet laminated.

The applicable subheading for the Backseat Media 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