The tariff classification of a plastic necklace stand with a steel rod from Taiwan

N068700 August 12, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Debbie Taylor The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a plastic necklace stand with a steel rod from Taiwan Dear Ms. Taylor: In your letter dated July 9, 2009, you requested a tariff classification ruling. The submitted sample is identified as an Acrylic Grooved Necklace Stand, SKU 10050405/VPN F1292. It is comprised of three sections, as follows: a round base made of clear acrylic plastic material that measures 4½” in diameter, a nickel coated steel rod that measures 12” in height and a clear acrylic top cross section that measures 8” in length. The top section is grooved with raised ridges across the length that allows for up to 20 necklaces (not included) to be draped from it and held in place. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The steel rod performs the subordinate role of supporting the top acrylic cross section. The top section performs the more important role in the functioning of the article because it is from that section that the necklaces will be hung. Therefore, it is the opinion of this office that the top acrylic cross section provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU 10050405/VPN F1292 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