The tariff classification of a plastic portable wall shelf from China

N031890 July 25, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a plastic portable wall shelf from China Dear Ms. Davidson: In your letter dated June 26, 2008 you requested a tariff classification ruling. The submitted illustrations depict an item identified as a Magic-Loc wall shelf, VPN# 18218100. This item is a shelf made of acrylic plastic material. It measures 6” by 11” and is ¼ of an inch thick. It attaches to a wall with a suction cup. The suction cup is clear and you have stated that it is made of rubber. It has a cover that is made of molded plastic with a finish that provides a chrome-like appearance. After the suction cup is attached to the wall, the cover is twisted onto the suction cup. The shelf is then inserted into a slit on the cover. There are two holes on the front of the shelf that are designed for the purpose of attaching a small metal edge guard (included in the importation) so that items stored on the shelf will not fall off. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Although the suction cup is used to install the shelf and the metal edge guard is used to keep items that will be stored on the shelf more secure, these components perform a supporting role to the acrylic shelf itself. Therefore, it is the acrylic component that provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for VPN# 18218100 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