The tariff classification of a plastic and nonwoven hanging shoe organizer from China
Issued April 28, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted sample is identified as a 20 pocket hanging shoe organizer, item number 1411270. The article is constructed of a nonwoven fabric panel with 10 pockets on each side. The pockets are constructed of clear polyvinyl chloride (PVC) plastic sheeting material. The pockets are formed by stitching the PVC sheeting to the non woven fabric panel. Narrow plastic strips or piping are used as a binder for the stitches and as a capping for the edges of the PVC sheeting. Each pocket is designed to hold one pair of shoes. A steel wire hanger is built into the top of the item and is covered with nonwoven fabric, which in turn, is covered with PVC sheeting. A steel hook is attached to the top of the hanger through an aperture in the fabric and plastic covering, which allows for hanging the item. The entire item, not including the top hook, measures approximately 60 inches long by 12 inches wide. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Although the textile panel forms the back of the pockets, it is the PVC sheeting, reinforced with plastic piping, which forms the front portion of the pockets that defines the item as a shoe organizer. The clear plastic sheeting allows for easy identification of the shoes that will be stored in the pockets. Therefore, it is the opinion of this office that the PVC sheeting provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for item number 1411270 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics.
Full text
N099306 April 28, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Michael J. Hall CSI International, Inc. 70 Jansen Avenue Suite 206 Essington, PA 19029 RE: The tariff classification of a plastic and nonwoven hanging shoe organizer from China Dear Mr. Hall: In your undated letter that was received in this office on March 29, 2010, on behalf of E-Z DO Inc., you requested a tariff classification ruling. The submitted sample is identified as a 20 pocket hanging shoe organizer, item number 1411270. The article is constructed of a nonwoven fabric panel with 10 pockets on each side. The pockets are constructed of clear polyvinyl chloride (PVC) plastic sheeting material. The pockets are formed by stitching the PVC sheeting to the non woven fabric panel. Narrow plastic strips or piping are used as a binder for the stitches and as a capping for the edges of the PVC sheeting. Each pocket is designed to hold one pair of shoes. A steel wire hanger is built into the top of the item and is covered with nonwoven fabric, which in turn, is covered with PVC sheeting. A steel hook is attached to the top of the hanger through an aperture in the fabric and plastic covering, which allows for hanging the item. The entire item, not including the top hook, measures approximately 60 inches long by 12 inches wide. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Although the textile panel forms the back of the pockets, it is the PVC sheeting, reinforced with plastic piping, which forms the front portion of the pockets that defines the item as a shoe organizer. The clear plastic sheeting allows for easy identification of the shoes that will be stored in the pockets. Therefore, it is the opinion of this office that the PVC sheeting provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 1411270 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics. The rate of duty will be 3.4 percent ad valorem. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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