The tariff classification of over-the-door plastic towel rods with bungee cords and steel hooks from China

N027248 May 29, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of over-the-door plastic towel rods with bungee cords and steel hooks from China Dear Mr. Hollis: In your letter dated April 23, 2008 you requested a tariff classification ruling. The submitted sample is identified as a Bungee Over-the-Door Towel Rack, SKU# 10034299. This item is composed of three plastic rods, two bungee cords and four steel hooks. The three plastic rods hang horizontally between the two bungee cords, to which they are attached through plastic fittings. The item is designed for the purpose of hanging towels over the plastic rods. The four steel hooks are used to attach the item to the top and to the bottom of a door. Each hook has two loops. There is a plastic fitting at the top and another plastic fitting at the bottom of each of the two bungee cords. One loop of each of the four steel hooks can be hooked around each of the four ends of the two bungee cords respectively and the plastic fittings will hold the hooks in place. The other loop of each hook can be hooked around the top or bottom edge of the door, so that there will be two hooks at the top of the door and two hooks at the bottom of the door, thereby securing the item in place. The three towel rods can be moved up or down along the bungee cords, thereby making the space between the rods and the height of each rod adjustable. The bungee cords will stretch to fit most doors. You have suggested that this item would be correctly classified in subheading 8302.50.0000. However, we do not agree that this item would be correctly classified in the subheading that you suggest. In order for an item to be correctly classified in subheading 8302, it would have to be predominantly composed of metal. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic rods are designed for the purpose of hanging towels over them and this purpose defines the use of the item. All other components are designed to support the plastic rods. Therefore, it is the opinion of this office that the plastic rods provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 10034299 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 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 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division