The tariff classification of the Sheet Tamer™ from China

N279285 October 5, 2016 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Chen Liu Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of the Sheet Tamer™ from China Dear Mr. Liu: In your letter received by our office on September 13, 2016, you requested a tariff classification ruling. Descriptive literature, pictures and a sample were submitted for our review. The subject article under consideration is identified in your letter as the Sheet Tamer™, Item #: SA011112. You have indicated that the article can be used to secure a fitted or flat bedroom sheet, or both sheets to the mattress. You have stated that the article is available as a set of four. Each article consists of stranded iron wires twisted together with a white silicone coating over the twisted wire and two rubber tips. To fasten the article to the sheet, the Sheet Tamer™ is placed in between each bottom corner of the mattress and box spring. The rubber tips keep the sheets from tearing. Each Sheet Tamer™ measures approximately 7.5 inches in length and 7.1 inches in width and 6.5 inches in height. The article in question is a composite article that is composed of twisted iron, white silicon coating and rubber tips. The iron, silicone and rubber components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the iron, silicone and rubber components of the Sheet Tamer™ in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the Sheet Tamer™ is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the iron, silicone or rubber component imparts the essential character to the Sheet Tamer™ in question. The iron predominates by weight and area, and is the most durable portion of the item. The iron is the chief structural material and allows the item to function as a Sheet Tamer™. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In the case of the Sheet Tamer™, it is the opinion of this office that the iron imparts the essential character. Therefore, the subject article will be classified as an article of the constituent material of the Sheet Tamer™ which is iron. The Sheet Tamer™ will be classified in accordance with GRI 3(b) in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the Sheet Tamer™ will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 https://hts.usitc.gov/current. 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division