The tariff classification of an eyeglass holder from Taiwan

N022253 January 31, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of an eyeglass holder from Taiwan Dear Ms. Ramsey: In your letter dated Jan. 16, 2008, you requested a tariff classification ruling. You submitted a picture and descriptive literature for SKU# 64440, “Plush Lined Eyeglass Holder.” It is designed to sit on a desk or other flat surface and hold a pair of glasses. The outer surface is polyurethane plastic sheeting embossed to simulate leather. The interior is a plush textile fabric to prevent the lenses from getting scratched. It measures approximately 4-5/8” x 3-1/4” x 4-1/2”. The eyeglass holder is considered a composite good, made of plastic and textile fabric. Both components are of equal importance, the plastic giving form and the textile protecting the lenses. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order, of the competing classifications. In the instant case, the product may be classified in Chapter 39 (plastic), or in Chapter 63 (other articles of textile fabric). Since the textile provision appears last in the tariff (of the two competing provisions), the item will be classified in Chapter 63. General Rule of Interpretation (GRI)(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the eyeglass holder will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division