The tariff classification of a plastic and medium density fiberboard box from China

N032654 August 5, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ruby Wood Sevcik Pier 1 Imports (U.S.), Inc. 100 Pier 1 Place, level 16 Fort Worth, TX 76102 RE: The tariff classification of a plastic and medium density fiberboard box from China Dear Ms. Sevcik: In your letter dated July 1, 2008, you requested a tariff classification ruling. The submitted sample is identified as a storage box, SKU 2284878. This item is a rectangular shaped box that measures approximately 9-7/16” by 6-1/2” by 2-3/8” in height. The box is made to resemble a book. When sitting on a coffee table, dresser or other flat surface, the lid of the box has the appearance of the front of the “book” and faces upward. The box is held closed by a magnet. The back of the “book” forms the bottom of the box. The lid and bottom of the box is made of medium density fiberboard (MDF), covered with polyurethane (PU) plastic material. The sides of the box are made of plastic material and are designed to resemble the edges of the pages of the “book.” The back of the box is covered by the spine which is made of MDF covered with PU. The entire exterior and interior of the box is covered with PU. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. It will most likely be purchased as an item to be displayed in the home as opposed to being kept in a storage closet. The attractive PU plastic exterior provides the most important decorative feature of the box. Therefore, it is the opinion of this office that the PU plastic exterior provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU 2284878 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