The tariff classification of a portable organizer from China.

N332304 May 11, 2023 CLA-2-63:OT:RR:NC:N3 351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Christin Madro Acco Brands USA LLC 4 Corporate DrLake Zurich, IL 60047 RE: The tariff classification of a portable organizer from China. Dear Mr. Madro: In your letter dated April 17, 2023, you requested a tariff classification ruling.   A sample of the product was provided to this office and will be retained for training purposes. The sample, described as a “Five Star Large Reusable Accessory Storage” is a portable organizer designed to carry small accessory items and adhere to the outer surface of a laptop, notebook, or wall.   The flat rectangular shaped organizer is comprised of three layers: a top layer of 100 percent polyester woven fabric, dyed light green; a middle layer of polypropylene plastic sheeting; and a bottom layer of 2mm polypropylene plastic board, dyed black.  The top layer is glued to the middle layer, and both layers are sewn to the bottom layer.   The organizer measures 10 ½ inches in length by 7 ½ inches in width.  The top layer features one full-sized mesh pocket with a flap closure, three open slot pockets and an elasticized band.  The mesh pocket is comprised of 100 percent polyester woven fabric, dyed black, with a binding sewn along the top edge.  The flap closure is comprised of 100 percent polyester woven fabric, dyed gray, and features a silkscreened Five Star® logo and two hook-and-loop-fasteners.  The three open slot pockets are made of 100 percent polyester woven fabric, dyed gray, and are sewn on top of the mesh fabric.  The elasticized band is made of 100 percent polyester yarns interwoven with vulcanized rubber threads.  The elasticized band, sewn above the slot pockets and designed to hold items in place, is looped at both ends to create a pencil holder.  The organizer also features a triangular shaped piece made from 100 percent polyester woven fabric, dyed black, with silicone gripping dots on the bottom right corner and a reusable double-sided adhesive on the back to adhere the organizer.  You state this item is available in two smaller sizes: medium, measuring 8 × 5 inches; and small, measuring 10 × 2 inches, each consisting of different features and/or configuration. The storage organizer is a composite good consisting of a made-up textile fabric (heading 6307) and polypropylene plastics (chapter 39).  General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order.  Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3.  GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.  However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good.  As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c).  GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.  In this case, we find the essential character of the storage organizer to be the textile fabric. You suggested that the storage organizer be classified under subheading 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns:  Other:  Other:  Other:  Other: Other:  Other.”  We agree.  The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division