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NY 887829

July 9, 1993



TARIFF NO.: 8708.99.5085

Mr. Michael Bruneau
Talus Corporation
400 Riverside Street
Portland, ME 04103

RE: The tariff classification of a car center (organizer) from Taiwan

Dear Mr. Bruneau:

In your letter dated June 22, 1993 you requested a tariff classification ruling. This letter is a supplement to your request dated May 5, 1993 and contains additional information. You have submitted a sample of the product.

The imported product is called a car center that is composed of a back section, an organizer, and a litter bag. The car center is made of vinyl- backed nylon and a PV coating, and a rustproof metal frame. The center has a VELCRO hook, a side release buckle, straps, an elastic webbing, bias tape, a woven label, and triangular D rings.

The back section measures approximately 15 3/4 inches by 16 inches, has a strap and buckle at the top, two small holes and a cord at the bottom, and two VELCRO strips. This item is fitted around the automobile's front seat headrest by means of the strap and buckle.

The organizer measures approximately 12 inches by 16 inches, has a zippered pouch with a folding cover, an open mesh pouch, two strap buckles, and two VELCRO strips that affix to the back portion. This item is used to carry an ice-scraper, flashlight, jumper cables, maps, books, magazines, toys, etc.

The litter bag measures approximately 9 inches by 7 inches, has a zippered pouch with a folding cover, an open mesh pouch, two strap buckles, and two VELCRO strips that affix to the organizer. This item is used to carry litter.

You state the components of the car center are sold only as a unit and are intended to be used simultaneously. Although the organizer and liter bag portions may be removed from the back section, they are carried only within the confines of the car. The two bags are not intended to be carried by a person. Although the organizers have a strap, they are not commercially viable as carry-tote bags. Based on their design and construction the car centers are principally used in motor vehicles. You further state the product will be packaged in a box showing it strapped to the back of the car seat.

The applicable subheading for the complete car centers (organizers) will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705. The rate of duty will be 3.1 percent ad valorem. Products classified in subheading 8708.99.5085, HTS, are not subject to quota or visa requirements.

As you requested, the sample will be returned to your office.

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.


Jean F. Maguire
Area Director

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