The tariff classification of plastic and textile pocket organizers with MDF from China

N117315 August 18, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600; 6307.90.9889 Ms. Jane Jewett Talus Corp. 470 Riverside Street Portland, ME 04103 RE: The tariff classification of plastic and textile pocket organizers with MDF from China Dear Ms. Jewett: In your letter dated July 14, 2010, you requested a tariff classification ruling. The submitted sample is identified as Sofa Pockets, Item# CVL-L850X. This item is an organizer that is designed to be draped over the arm of a sofa. The surface area that is visible when so situated is made of polyurethane (PU) plastic sheeting material that has the appearance of faux leather and is red in color. The back side of the item is made of woven textile which serves the purpose of reinforcing the plastic sheeting top side. Sewn to the back of the middle of the item is a non-slip mat made of polyvinyl chloride (PVC) foam plastic material. The mat encases a section of material made of medium density fiberboard (MDF) that measures 5¾” long x 13¼” wide. The entire item measures approximately 24” long x 13¼” wide. On the top side of one end of the item is a flap that is sewn to the back of the item on both ends of the flap to form a pocket. The pocket extends across the width of the item. On the top side of the other end of the item is another flap that also extends across the width of the item. However, this flap is not only sewn to the back of the item on both ends of the flap but also at two other locations across the width, so that the flap is divided into three pockets. When this item is draped over the arm of a sofa, the MDF backed section will sit on the top of the arm, one large pocket will hang on one side of the arm and the three smaller pockets will hang on the other side of the arm. The larger pocket is designed to hold newspapers and magazines while the smaller pockets are designed to hold remote controls, eyeglasses, pens, lotions, etc. The MDF material that will support the section of the item that sits on top of the arm of the sofa is designed to provide a sturdy surface on which to write or place snacks. As you requested, the sample will be returned to you. This item will also be imported with a top side material made of brushed polyester fabric that resembles suede rather than the PU material that is a part of the construction of the first item. The “suede” version is identified as Item# CVL-S850X. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The pockets of each item provide these items with the functionality of an organizer. The MDF supporting material provides a subordinate role as a sturdy surface on which to lean while writing or temporarily place snack items. Therefore, it is the opinion of this office that the pockets provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item# CVL-L850X will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for Item# CVL-S850X will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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