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NY L80491

November 8, 2004

CLA-2-42: RR:NC:TA:341 L80491


TARIFF NO.: 4202.92.9026

Mr. Tim Parsons
Parsons Trading
97 Bahama Reef
Novato, CA 94949

RE: The tariff classification of a “Front Seat Organizer” from China.

Dear Mr. Parsons

In your letter dated October 01, 2004, you requested a classification ruling.

The submitted sample is a Duluth Trading Company product. No style number was submitted however the sample is Duluth style #14559, “Mobile Desk”. The item is essentially an organizer designed to fit in the front seat of a vehicle. It is mainly of man-made textile materials and the exterior surfaces of polyester fabric. Both the inside and outside of the organizer is covered with multiple pockets to provide storage, protection, organization and portability for various multiple articles such as CD’s, tapes, books, a PDA or calculator, a cell phone and sunglasses. The top is rigid and fitted to hold pens, markers or pencils. It has a metal clip that permits it to be used as a clipboard. The case has a three-sided zipper closure. It measures 15 ½”L x 11”w x 6 ¼” H. Your sample is being returned as requested.

You have suggested that the item is classifiable within the one of the HTS Chapter 87 tariff provisions that provides for parts and accessories of motor vehicles. A substantially similar issue had been the subject of the Court of International Trade (CIT) civil action Totes, Inc. v. United States, 18 CIT 919 (1994), wherein the CIT found that classification within Heading 4202, HTS, is more specific than classification within the Chapter 87 provisions for parts and accessories. Therefore, classification within Chapter 87 is precluded.

The applicable subheading for the “Front Seat Organizer” will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for tool bags and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.

HTS 4202.92.9026 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.

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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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