The tariff classification of a plastic and steel bathroom organizer from China

N056321 April 29, 2009 CLA-2-39:OT:RR:NC:N4:422 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 and steel bathroom organizer from China Dear Ms. Davidson: In your letter dated March 25, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Poke Organizer, SKU# 10049851. The item consists of a steel base that is molded in the form of two open circular shaped sections, one on the top and one on the bottom, separated by a neck. Each of the two circular sections is covered with a solid circular shaped disk made of silicone plastic material. The top silicone disk has apertures that are designed to hold four toothbrushes around the perimeter and a toothpaste tube in the center. Each of the two disks measures 4” in diameter and the entire item measures 4” in height. This item is considered to be a composite good within the meaning of General Rule of Interpretation GRI 3(b). The silicone disks are the components that hold and organize the toothbrushes and the toothpaste tube. The steel base serves the subordinate role of providing support for the silicone disks. Therefore, it is the opinion of this office that the silicone plastic disks provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 10049851 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…toilet 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