Tariff Classification, Country of Origin, and USMCA Eligibility of a Jewelry Organizer Tray and Drawer Organizer Kit

H341208 June 25, 2025 OT:RR:CTF:FTM H341208 BJK CATEGORY: Classification, Origin, and USMCA Eligibility TARIFF NO.: 3926.90.99 Mr. Stephen Lawson TAG Hardware 19072 26 Avenue Surrey, British Columbia V3Z 3V7 Canada RE: Tariff Classification, Country of Origin, and USMCA Eligibility of a Jewelry Organizer Tray and Drawer Organizer Kit Dear Mr. Lawson: This letter is in response to the request submitted by TAG Hardware, (“TAG” or “Requestor”), dated April 28, 2024, for a binding ruling regarding the tariff classification, country of origin, and eligibility for preferential tariff treatment under the United States Mexico Canada Agreement (“USMCA”) of a jewelry organizer tray and drawer organizer kit. The request concerns five items, of which the subject jewelry organizer tray and drawer organizer kit are identified as “Item 1” and “Item 3,” respectively. The National Commodity Specialist Division (“NCSD”) addressed the remaining three items in two separate rulings. Item 2, a decorative drawer liner, and Item 4, a drawer divider rails with liner kit, were the subject of New York Ruling Letter (“NY”) N340542, dated July 2, 2024. Item 5, a drawer divider and bracket kit, was the subject of NY N339814, dated May 22, 2024. Copies of each of these rulings are available on the Customs Rulings Online Search System (“CROSS”). The request concerning the subject jewelry organizer tray and drawer organizer kit was forwarded to our office by the NCSD. The NCSD also forwarded the samples of the jewelry tray and organizer kit that were submitted for review. In arriving at our determination set forth below, we also considered supplemental information submitted via e-mail by Mr. Ian Povey on behalf of TAG. FACTS: In its ruling request, the Requestor describes the jewelry organizer tray as follows: The product in question is a jewelry organizer tray designed to hold and organize a variety of jewelry items. The product is used inside a standard dresser or closet drawer. It comprises of a large PVC plastic extrusion, u- shaped profile and a medium-sized u-shaped profile, both manufactured in Canada. Both profiles are wrapped in Canada with a decorative PVC fabric. The PVC fabric is purchased on 55’ wide rolls, that is made in China. The jewelry organizer tray also contains 2 plastic injection molded earring holders, which are manufactured in Canada. Attached to the medium-sized u-shaped profile is a fabric wrapped foam ring-holder, which is made in China. As described above, the jewelry organizer tray consists of five pieces: one large u-shaped profile, which is a polyvinyl chloride (“PVC”) plastic extrusion covered with an imitation leather (PVC) fabric; one medium u-shaped profile, which is also a PVC plastic extrusion covered with the same imitation leather (PVC) fabric as the large u-shaped profile; two earring trays, which are molded plastic with shallow grooves for holding earrings (not covered with any type of fabric); and a ring holder, which is a molded foam covered in polyester fabric and glued to a paper base, that is inset into the medium u-shaped profile. The Requestor states that the jewelry organizer tray is manufactured in Canada and China. Specifically, the large and medium u-shaped profile plastic extrusions are produced in Canada and the imitation leather (PVC) fabric used to wrap the large and medium u-shaped profiles is produced in China. The large and medium u-shaped profiles are wrapped and glued with the imitation leather (PVC) fabric in Canada. The earring trays are produced in Canada via a plastic injection process, by which a plastic resin is injected into a custom-built metal mold, which is also built in Canada. The ring holder, consisting of the molded foam covered in polyester fabric and glued to a paper base, is produced entirely in China. The jewelry organizer tray, consisting of the pieces described above, is then packaged together in Canada and imported into the United States as one complete product. With respect to the drawer organizer kit, the Requestor describes it as follows: The item in question is a drawer organizer kit for storing jewelry, fashion accessories (such as belts and ties) and eyewear. The kit consists of three items: the jewelry organizer tray, the drawer liner, and an accessory tray. The jewelry organizer tray and the accessory tray are designed to sit on top of the drawer liner and slide back and forth within the drawer, to create customizable spaces for the home-[owners’] jewelry. The two trays and the liner will be packaged together and presented at the time of import as a [drawer] organizer kit. 2 The drawer organizer kit consists of three separate items: one jewelry organizer tray; one drawer liner, which was the subject of NY N340542, dated July 2, 2024; and an accessory tray. The jewelry organizer tray composition and manufacturing process is detailed above. In NY N340542, CBP described the drawer liner as follows: The first item under consideration is a drawer liner intended to be used for lining drawers in a closet drawer or dresser. The liners are composed wholly of polyester woven fabric laminated to a layer of cellular PVC on one side. The PVC layer is stamped with a pattern and cured with heat to give it a faux leather look. [T]he textile layer is brushed to help with adhesion. CBP classified the drawer liner under subheading 5903.10.20, of the Harmonized Tariff Schedule of the United States (“HTSUS”), as a “Textile fabric impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Other.” In NY N340542, CBP determined that the country of origin for the drawer liner was China and CBP outlined the manufacturing process as follows: The fabric is manufactured and laminated to the PVC in China; the PVC fabric is imported to Canada in 55-inch rolls along with rolls of double sided adhesive tape from China; the PVC fabric rolls are cut in Canada to specific widths and re- rolled; the double-sided adhesive tape is applied to the fabric rolls in Canada, and the tape laminated rolls are cut and packaged in Canada. Finally, the Requestor describes the accessory tray as comprised of a large, plastic extruded u-shaped profile and two small plastic u-shaped profiles. All three of the profiles, the one large u-shaped profile and two small u-shaped profiles, are wrapped in the same imitation leather (PVC) fabric that covers the jewelry tray and comprises the drawer liner. The Requestor states that the large u-shaped profile and two small u-shaped profiles are plastic extrusions produced in Canada. The PVC fabric, as mentioned above, is produced in China. The large u-shaped profile and two small u-shaped profiles are wrapped with the PVC fabric in Canada. ISSUES: What is the tariff classification of the jewelry organizer tray and drawer organizer kit? What is the country of origin of the jewelry organizer tray and drawer organizer kit? Whether the jewelry organizer tray and drawer organizer kit are eligible for preferential tariff treatment under the USMCA. LAW AND ANALYSIS: Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined 3 according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 3 provides, in pertinent part, that: [w]hen, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. . . . . The 2025 HTSUS provisions under consideration are as follows: 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: 3924.90 Other: 3924.90.56 Other: * * * 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914: 3926.90 Other: 3926.90.99 Other: * * * 4 4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instruments, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: 4202.92 Other: With outer surface of sheeting of plastics or of textile materials: 4202.92.91 Other: Other: * * * 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: 5903.10 With poly(vinyl chloride): 5903.10.20 Other: Over 70 percent by weight of rubber or plastics: * * * 6307 Other made up articles, including dress patterns: 6307.90 Other: 6307.90.98 Other: * * * Note 1 to Section VII : Plastics and Articles Thereof; Rubber and Articles Thereof provides that: Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) Presented together; and (c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. Note 2 to Chapter 39, HTSUS, provides, in relevant part, that: 5 This chapter does not cover: . . . (m) Saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202; . . . (p) Goods of section XI (textiles and textile articles); . . . . Additional U.S. Note 2 to Chapter 42, HTSUS, provides: For purposes of classifying articles under subheadings 4202.12, 4202.22, 4202.32, and 4202.92, articles of textile fabric impregnated, coated, covered or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of sheeting of plastics, depending upon whether and the extent to which the textile constituent or the plastic constituent makes up the exterior surface of the article. In addition, the Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs for GRI 3(b) provide, in pertinent part: This method relates only to: (i) Mixtures. (ii) Composite goods consisting of different materials. (iii) Composite goods consisting of different components. (iv) Goods put up in sets for retail sales. It applies only if Rule 3(a) fails. In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. 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 6 or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. For purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; . . . (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to end users without repackaging (e.g., in boxes or cases or on boards). . . . The term “goods put up in sets for retail sale” therefore only covers sets consisting of goods which are intended to be sold to the end user where the individual goods are intended to be used together. . . . For the sets mentioned above, the classification is made according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. . . . . The ENs for Chapter 39, HTSUS, provide the following with respect to plastic and textile combinations: [T]he classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. EN 39.24 provides, in relevant part: This heading covers the following articles of plastics: . . . (C) Other household articles such as ash trays, hot water bottles, matchbox holders, dustbins and mobile garbage bins (including those for outside use), buckets, watering cans, food storage containers, curtains, drapes, table covers and fitted furniture dust covers (slipovers). . . . . EN 39.26 provides, in pertinent part: 7 This heading covers articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14. They include: . . . (10) Tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without their accessories (see the Explanatory Note to heading 42.02). . . . . EN 42.02 provides, in relevant part: The term “jewelry boxes” covers not only boxes specially designed for keeping jewelry, but also similar lidded containers of various dimensions (with or without hinges or fasteners) specially shaped or fitted to contain one or more pieces of jewelry and normally lined with textile material, of the type in which articles of jewelry are presented and sold and which are suitable for long-term use. The ENs to Chapter 63, HTSUS, provide in pertinent part: This Chapter includes: (1) Under headings 63.01 to 63.07 (subchapter I) made up textile articles of any textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature. . . . EN 63.07 provides in relevant part: This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. . . . The heading excludes textile articles classified in more specific headings of this Chapter or of Chapters 56 to 62. It further excludes: . . . (b) Travel goods (suit-cases, rucksacks, etc.), shopping-bags, toilet-cases, etc., and all similar containers of heading 42.02 . . . . * * * 8 CLASSIFICATION: The products subject to this ruling are a jewelry organizer tray and a drawer organizer kit, which includes the jewelry organizer tray. As such, CBP must first consider the tariff classification of the jewelry organizer tray. The jewelry organizer tray is composed of a large-sized molded plastic u-shaped profile, two small, molded plastic earring trays, and a medium-sized molded plastic u-shaped profile with inserted molded foam ring holder. Except for the earring trays, the other components are wrapped in a textile material; the large-sized and medium-sized u-shaped profiles are wrapped in imitation (PVC) leather and the mold foam ring holder is wrapped in polyester. The two earring trays and medium-sized u-shaped profile are removable from the large-sized u-shaped profile, but all pieces are sold together as a jewelry organizer tray. Thus, CBP must first determine if the jewelry organizer tray is classified in accordance with GRI 1 or should be considered as a “composite good” for purposes of classification in accordance with GRI 3. By application of GRI 1, which provides that classification is determined in accordance with the terms of the headings and any relative section or chapter notes, CBP notes that heading 4202, HTSUS, provides for jewelry boxes and similar containers. By its terms, heading 4202, HTSUS, encompasses the enumerated articles and similar containers yet the subject merchandise is not specifically described in the heading. Hence, it is classified under heading 4202, HTSUS, only if it is similar to the enumerated articles. EN 42.02 states that the term “jewelry boxes” includes boxes specially designed for keeping jewelry and “similar lidded containers of various dimensions (with or without hinges or fasteners) specially shaped or fitted to contain one or more pieces of jewelry . . .” (emphasis added). Here, the jewelry organizer tray does not contain a lid and instead is open at the top. Consequently, the jewelry organizer tray is not similar to, but rather distinguishable from a jewelry box, and cannot be classified under heading 4202, HTSUS. In reviewing additional Chapters and headings of the HTSUS, no heading describes the jewelry organizer tray eo nomine. The jewelry organizer tray is a composite good made of both plastic material and textile material because it is classifiable as an article of plastic under Chapter 39, HTSUS, or as a “made up article” of textile under Chapter 63, HTSUS. As classification of the jewelry organizer tray cannot be achieved under GRI 1, CBP turns to GRI 3, which provides for goods that are prima facie classified under two or more headings, to determine the appropriate heading. The Court of International Trade (CIT) holds that GRI 3 may only be reached “if the terms of all available headings do not describe the product,