The tariff classification of pandan desktop storage accessories from Indonesia

N030705 July 10, 2008 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.1800; 4602.19.8000 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of pandan desktop storage accessories from Indonesia Dear Mr. Hollis: In your letter dated June 6, 2008 you requested a tariff classification ruling. The ruling was requested on six pandan desktop storage accessories. Photographs of the six products were submitted, along with a representative sample of the Round Pencil Cup, SKU # 10046932. The sample differs only in the color of the product that will be imported, which will be a darker color. The sample is a round cup measuring approximately 4” high and 3” in diameter. It is constructed of semi-rigid plastic cylinder sides and an MDF (medium density fiberboard) bottom. The cup is completely covered on the inside and outside with interwoven strips of natural pandan (Pandanus spp.) or screwpine leaves. The product is a composite good composed of three different materials, pandan, plastic and wood. The pandan is not merely a decorative covering in this case. It is a woven sheet material that strengthens and unites inferior materials and thus plays a role in the functioning of this product. In addition, the pandan completely covers the product and provides the visual impact and nature of the product. Therefore, we agree with you that the essential character of this product is imparted by the pandan. In addition to the pencil cup, the ruling was requested on other pandan desktop storage accessories. The construction of all the products is stated to be the same as the sample pencil cup submitted. Therefore, the essential character of these products is pandan as well. The Desktop File, SKU # 10046936, measures 11” high x 13.5” long x 5.5” wide, and is a rectangular container with an open top and two attached metal rods for hanging files. The Newspaper/Magazine Bin, SKU # 10046942, is an open rectangular container with tapered sides, measuring 5” high and tapers from 18.5” x 14.5” on the top to 12.5” x 8.5” on the bottom. The Magazine Butler, SKU # 10047386, is a rectangular container with a partial slant cut side opening, measuring 12” high x 10” long x 4” wide. The Letter Tray, SKU # 10046940, is a rectangular holder with three sides and an open front, measuring 2.25” high x 12” long x 9.75” wide. The Letter Sorter, SKU # 10046937, is a divided three slot holder with open ends, measuring 5.5” high x 9” long x 4.5” wide. The applicable subheading for the Round Pencil Cup (SKU # 10046932), the Desktop File (SKU # 10046936), the Newspaper/Magazine Bin (SKU # 10046942) and the Magazine Butler (SKU # 10047386) will be 4602.19.1800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other baskets and bags, whether or not lined: Other (than of willow or palm leaf): Other (than wickerwork). The duty rate will be 4.5 percent ad valorem. The applicable subheading for the Letter Tray (SKU # 10046940) and the Letter Sorter (SKU # 10046937) will be 4602.19.8000, HTSUS, which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other (than wickerwork). The duty rate will be 2.3 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/. Articles classifiable under subheadings 4602.19.1800 or 4602.19.8000, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division