CBP Ruling N223363 — The tariff classification of a plastic jewelry and accessories holder from China

Tariff classification

Headings: 3924

GRI rules applied: GRI 3(b)

Product description

The submitted sample is identified as a Mini Dress Jewelry Holder, Item Number 299038-040. This item is a flat hanging jewelry organizer that is comprised of four rows of zippered pockets that are constructed of a polyester textile backing with clear polyethylene vinyl acetate (PEVA) plastic sheeting on the front. The item includes three pockets in the top row, two pockets in the row beneath the top row, two pockets in the next row and one long pocket in the bottom row, for a total of eight pockets on the item. There are four zippers, one on top of each row, that provide closure and access to the pockets on each respective row. The pockets of each of the top three rows are separated from each other by vertical stitching through the plastic sheeting. Since the bottom row has only one long pocket, there is no stitching separator on the bottom row. The item hangs from a metal bar at the top and there is a textile loop with a snap closure wrapped around the bar to facilitate the hanging of the entire item. The item is in the shape of a dress form and measures approximately 10” wide at the top and bottom and approximately 8” wide at the center “waist” of the item when hanging. There are two hook-and-loop fastener straps hanging from the bottom of the item which are designed to wrap around the entire item if it is rolled up for storage when not in use. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Although the textile material forms the back of the pockets, as well as the trim around the pockets, it is the PEVA sheeting that forms the front portion of the pockets that defines the item as a jewelry organizer. The clear plastic sheeting allows for easy identification of the jewelry that will be stored in the pockets. Therefore, it is the opinion of this office that the PEVA sheeting provides this item with the essential character within the meaning of GRI 3(b).

CBP rationale

The applicable subheading for Item Number 299038-040 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.

Full text

N223363 July 25, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Cathy Ferris Umbra Inc. 1705 Broadway Buffalo, NY 14212 RE: The tariff classification of a plastic jewelry and accessories holder from China Dear Ms. Ferris: In your letter dated May 29, 2012, which was rejected for a sample that was received on June 26, 2012, you requested a tariff classification ruling. The submitted sample is identified as a Mini Dress Jewelry Holder, Item Number 299038-040. This item is a flat hanging jewelry organizer that is comprised of four rows of zippered pockets that are constructed of a polyester textile backing with clear polyethylene vinyl acetate (PEVA) plastic sheeting on the front. The item includes three pockets in the top row, two pockets in the row beneath the top row, two pockets in the next row and one long pocket in the bottom row, for a total of eight pockets on the item. There are four zippers, one on top of each row, that provide closure and access to the pockets on each respective row. The pockets of each of the top three rows are separated from each other by vertical stitching through the plastic sheeting. Since the bottom row has only one long pocket, there is no stitching separator on the bottom row. The item hangs from a metal bar at the top and there is a textile loop with a snap closure wrapped around the bar to facilitate the hanging of the entire item. The item is in the shape of a dress form and measures approximately 10” wide at the top and bottom and approximately 8” wide at the center “waist” of the item when hanging. There are two hook-and-loop fastener straps hanging from the bottom of the item which are designed to wrap around the entire item if it is rolled up for storage when not in use. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Although the textile material forms the back of the pockets, as well as the trim around the pockets, it is the PEVA sheeting that forms the front portion of the pockets that defines the item as a jewelry organizer. The clear plastic sheeting allows for easy identification of the jewelry that will be stored in the pockets. Therefore, it is the opinion of this office that the PEVA sheeting provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number 299038-040 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. 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, Thomas J. Russo Director National Commodity Specialist Division

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