CLA-2-MM:RR:NC:MM:101 J83474

Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Boulevard #202
Los Angeles, California 90045

RE: The tariff classification of a Car Back Seat Organizer from China

Dear Mr. Liu:

In your letter dated April 16, 2003 you requested a tariff classification ruling.

You submitted a sample of a Car Back Seat Organizer - Style BSON-1815-WB. You state that this item is made of 1680/PU material and used in conjunction with the back of the front seats of a motor vehicle. It consists of seven pockets for maps, pens, glasses, water bottles, etc. You state that it will fit most car front seats and quick-release buckle button strings firmly secure it to the front seat by tying underneath the seat. The organizer is approximately 25 inches long and 15 inches wide.

The applicable subheading for the Car Back Seat 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 646-733-3008.


Robert B. Swierupski
National Commodity
Specialist Division