NY 863314: The tariff classification of motor vehicle organizers fromTaiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                       
                                   NY 863314

                                   May 21, 1991


CLA-2-87:S:N:N1:101-863314  

CATEGORY:  Classification

TARIFF NO.: 8708.29.0060; 8708.99.5080  

Ms. Valerie L. Matthews
C.J. Tower Inc.
Customs Brokers
128 Dearborn Street
Buffalo, NY 14207-3198

RE:  The tariff classification of motor vehicle organizers from
Taiwan

Dear Ms. Matthews:

     In your letter dated May 8, 1991, on behalf of California
Innovations Inc., Toronto, Canada, you requested a tariff
classification ruling.

     You have submitted samples of four items, as follows:

     The Automax is an automobile organizer made of 97% nylon and
3% polyester material.  The organizer is designed to attach to
the car seat by means of a strap that affixes to the head rest,
and a strap that buckles around the seat.  The organizer remains
attached to the car at all times.  The article measures
approximately 25 inches in total length and has several nylon and
mesh storage pouches.  It is used to hold magazines, tissues,
maps, pens, paper, etc.   

     The Autowhiz has the same function as the Automax.  It has
several storage pouches, except one of the pouches is insulated
to keep food, drinks and baby bottles cold.  This organizer also
has a strap that affixes to the head rest, and a strap that
buckles around the seat.  It is designed to remain in the car at
all times.  The Autowhiz is made of nylon (90% textile by
weight), or vinyl (92% textile by weight).

     The Autotech has the same function as the Automax except one
of the storage pouches is insulated.  This insulated pouch is
removable.  It is fastened to the organizer by means of VELCRO
strips.  However, the rest of the article remains attached to the
car seat at all times.  This organizer also has a strap that
affixes to the head rest, and a strap that buckles around the
seat.  The Autotech is made of nylon (90% textile by weight), or
vinyl (92% textile by weight).

     The visor organizer measures approximately 11 1/2 inches by
11 inches (when fully open; 11 1/2 inches by 5 inches when
closed).  It attaches to the inside of the car visor by means of
two straps, and is it designed to remain on the visor at all
times.  The product has one long zippered pouch and three small
pouches.  It is used to carry pens, paper, maps, coins, etc.  The
visor organizer is made of 97% nylon and 3% polyethylene foam, or
of 98% PVC and 2% polyester.  
    
     The applicable subheading for the Automax, Autowhiz and
Autotech (car seat organizers) will be 8708.99.5080, 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.

     The applicable subheading for the visor organizer will be
8708.29.0060, HTS, which provides for other parts and accessories
of motor vehicle bodies.  The rate of duty will be 3.1 percent ad
valorem. 

     As you requested, the samples 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.


                                    Sincerely,
                                   


                                    Jean F. Maguire
                                    Area Director
                                    New York Seaport