The tariff classification of a plastic remote holder with steel stand and plastic coasters from China

N044146 December 17, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 3924.90.5600 Robert Fulmer Bob-O Design Products 450 W. Briar Place Unit 13F Chicago, IL 60657 RE: The tariff classification of a plastic remote holder with steel stand and plastic coasters from China Dear Mr. Fulmer: In your letter dated November 11, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Remote Holder with Coaster Set. This item is comprised of vinyl pockets that are designed to hold loose remote controls. It can also be used to hold mail, cell phones, glasses and other household items. It also includes a narrower pocket that is designed to hold a pen, which is not included with the importation. The pockets have loops that fit over plastic rods that are attached to a steel frame, which in turn, are attached to a steel base or stand. The submitted sample also included two round coasters made of plastic material. You have stated that the importation will include four coasters. There is a flat steel section at the bottom of the stand, onto which the coasters can be stacked when not in use. The flat section is oblong in shape and the round coasters slightly overlap this section on two sides when stacked upon it. The vinyl pockets and the coasters are not mutually complementary in their use, as each of these articles function independently of each other and perform unrelated functions. Therefore, this office does not consider this item to be a set or a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). Consequently, the vinyl pockets with the steel stand and the coasters must be classified separately. The applicable subheading for the vinyl pockets with the steel frame and stand 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. The applicable subheading for the coasters will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: 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