The tariff classification of a plastic, glass and MDF Christmas Wish Box from China

N253553 June 10, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a plastic, glass and MDF Christmas Wish Box from China Dear Ms. Kessens: In your letter dated May 12, 2014, you requested a tariff classification ruling. The two submitted samples are each identified as a Christmas Wish Box, SKU# 14138501. As you requested, the samples will be returned to you. Each box is rectangular in shape and is comprised of a front clear panel that is made of glass, a backboard that is made of medium density fiberboard (MDF) and four sides that are made of polystyrene (PS) plastic material. The PS material on one of the samples is green in color and the PS material on the other sample is red in color. The PS material also overlaps in the front and the back to form a frame around the glass panel and the MDF backboard. The top PS side has a slot which is designed as the opening of the box through which Christmas wishes are inserted into the box. There are eight stainless steel spinners that attach the MDF back to the PS frame and can be rotated to allow for the removal of the MDF backboard so that access to the inside of the box can be gained. There is a stainless steel tab on the back to facilitate hanging. Inside the box with the green PS frame, glued to the front of the MDF backboard, is a paper insert on which is printed Christmas decorations and the words “All I Want for Christmas”. Inside the box with the red PS frame, glued to the front of the MDF backboard, is a paper insert on which is printed a drawing of a decorated Christmas tree and the words “Christmas wishes.” The words “Place all of your special wishes for the holiday season through the opening at the top and keep them for years to come!” is printed on a plastic film sticker that is affixed to the glass front panel of each box and is removable. Each box measures approximately 8” in width by 10” in height by 1¾” in depth. You have suggested that this item is correctly classified in subheading 9505.10.2500. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item is a box that is designed to store wishes for Christmas. As such, it is a utilitarian article which is excluded from classification under heading 9505 based on Chapter 95 note 1(v). See Headquarters Ruling letter H020453 dated March 27, 2008. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic material not only frames the entire item but also contains the slot through which wishes are inserted into the box. The plastic material also accounts for more than 80 percent of the value of the entire item and also holds the front glass panel and the MDF backboard in place. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 14138501 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division