CLA-2-42:OT:RR:NC:N4:441
Lucas Theo Rehaag
German American Chamber of Commerce, Inc.
80 Pine Street
New York, NY 10005
RE: The tariff classification of car trunk organizers from China
Dear Mr. Rehaag:
In your letter dated July 11, 2023, you requested a tariff classification ruling on behalf of your client, Commerciamo GmbH. Photographs and product descriptions were provided for our review.
You submitted several products intended for use in an automobile. This ruling will address the car trunk organizers. The seat organizer will be addressed in New York Ruling N334358. The seat cover will be addressed in New York Ruling N334140.
The car trunk organizers are designed to provide storage, protection, organization, and portability to items such as books, toys, water bottles, auto accessories, or other personal effects. Each organizer is box-shaped and constructed with an outer surface of man-made textile material.
The first article, item number C2803, which you refer to as the “small car bag organizer,” measures 18.30 inches (D) x 12.79 inches (W) x 8.86 inches (H).
The second article, item numbers C2701 and C2702, which you refer to as the “large car bag organizer,” measures 14.96 inches (D) x 12.59 inches (W) x 23.23 inches (H).
The applicable subheading for the car trunk organizers will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents). The general rate of duty will be 17.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 4202.92.9100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate 9903.88.03 of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., in addition to subheading 4202.92.9100, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division