N016674 N0 Ruling Active

The tariff classification of hanging cap or purse organizers from China

Issued September 11, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

GRI rules applied: GRI 3(c)

Product description

You submitted two packages. The first contains two items called “Over-the- Door Cap Racks,” (06426). Each rack is a webbed textile strap with eight plastic hooks for hanging caps and hats. At the top and bottom are metal hooks to affix the strap to a door. The second sample is the “Adjustable Purse Racks,” (6518), a similarly constructed item for purses and other items. These hooks slide to accommodate any size bag.

CBP rationale

The applicable subheading for the hanging cap or purse organizers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N016674 September 11, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Cathy Bonadonna Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of hanging cap or purse organizers from China Dear Ms. Bonadonna: In your letter dated Aug. 31, 2007, you requested a tariff classification ruling. The samples that you submitted are being returned as requested. You submitted two packages. The first contains two items called “Over-the- Door Cap Racks,” (06426). Each rack is a webbed textile strap with eight plastic hooks for hanging caps and hats. At the top and bottom are metal hooks to affix the strap to a door. The second sample is the “Adjustable Purse Racks,” (6518), a similarly constructed item for purses and other items. These hooks slide to accommodate any size bag. The applicable subheading for the hanging cap or purse organizers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state that you believe that the plastic hooks impart the essential character to these items and that they should be classified as plastic articles in Chapter 39, HTSUS. We disagree. We believe neither the plastic hooks nor the textile straps impart the essential character. Following General Rule of Interpretation 3(c) of the tariff, the items will be classified under the heading which occurs last in numerical order in the HTSUS; in this case, that would be heading 6307. 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 http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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