CLA-2-87:S:N:N1:101-856746
Mr. Scott D. Ogden
Cargo-Link International
5106 Amelia Earhart Drive, Bldg. K
P.O. Box 22154 AMF
Salt Lake City, Utah 84122
RE: The tariff classification of a plastic holder from Macau
Dear Mr. Ogden:
In your letter dated September 25, 1990, on behalf of
Imaginit Inc., Salt Lake City, Utah, you requested a tariff
classification ruling.
You have submitted a sample of the imported product which is
a retractable cup/beverage holder. The holder is made of
plastic. The product is operated by pushing a button on top of
the unit allowing the mechanism to spring out into its usable
position. After use, the person pushes it back into its
retracted position.
The retractable cup/beverage holder is primarily used as an
automobile accessory. It is attached to a car in one of three
ways: (1) using the two sided tape provided, (2) screwing the two
mounting screws provided through the screw holes in the back
plate, or (3) attaching the bendable hanging bracket and hanging
it on a window.
The applicable subheading for the retractable cup/beverage
holder will be 8708.99.5090, Harmonized Tariff Schedule of the
United States (HTS), which provides for other parts and
accessories of motor vehicles. The rate of duty will be 3.1
percent ad valorem.
Articles classifiable under subheading 8708.99.5090, HTS,
which are products of Macau are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport