The tariff classification of a desktop storage unit from China

N305163 July 29, 2019 CLA-2-39:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Rose Darrow ECR4Kids 2245 San Diego Ave. Ste. 125 San Diego, CA 92110 RE: The tariff classification of a desktop storage unit from China Dear Ms. Darrow: In your letter, dated July 5, 2019, you requested a classification ruling. A product description and photos were provided for our review. The “MessageStor Glass Desktop Write and Store” is a desktop storage box and note-taking board designed to fit between the user’s computer keyboard and monitor, although it could be placed on other areas on the desk as well. You state that the item can be used in a work office or home office. It consists of a storage box made of molded plastic measuring approximately 18” wide, 6” deep and 2.2” high. The interior is divided into six compartments for storage of pens, paper clips and other small office supplies. The angled lid, that hinges open, doubles as a glass dry erase board with magnetic surface. The writing surface allows messages to be written directly on the lid and then easily erased. A dry erase pen, not included, can be stored in a shallow well that runs along the top. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The “MessageStor Glass Desktop Write and Store” is a composite article. The essential character of the article is imparted by the plastic storage compartment. Per your submitted figures, the plastic predominates by value. It also appears to predominate by surface area and by use; even if the glass dry erase board were not always in use, it is extremely likely the inner storage space would be used routinely. Therefore, the applicable subheading for the “MessageStor Glass Desktop Write and Store” will be 3926.10.0000, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies. The rate of duty will be 5.3% 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 the 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division