The tariff classification of plastic CD or DVD storage bins from China

N083377 December 1, 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 75019-3863 RE: The tariff classification of plastic CD or DVD storage bins from China Dear Ms. Taylor: In your letter dated November 5, 2009, you requested a tariff classification ruling. The submitted samples are each identified as a Storage Bin. Your request further identifies these items as SKU# 10041132 and SKU# 10041134 respectively. However, the item numbers that were attached to the two samples by label stickers are 10041133 and 10041134 respectively. It is assumed that SKU# 10041132 is referenced as a clerical error in your request. Therefore, SKU# 10041133 and SKU# 10041134 will be the subject of this ruling and SKU# 10041132 will be disregarded here. Both samples are open top boxes without lids that are composed of paperboard covered with polyurethane (PU) plastic material. The PU material is black and simulates the appearance of leather. The interior of each sample is lined with nylon textile material. The sample that is labeled as 10041133 measures 11¼” long by 6” wide by 6¼” high. The sample labeled as 10041134 measures 11½” long by 8¼” wide by 6¼” high. These items are designed to store and organize CDs or DVDs. As you requested, the samples will be returned to you. You have suggested that these items are correctly classified in subheading 4819.60.0000. However, we do not agree that these items are correctly classified in the subheading that you have suggested. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The leather like appearance of the PU external surface area is the characteristic that distinguishes these items and is the characteristic for which the consumer would select these boxes, rather than plain cardboard boxes, as a more attractive option for the purpose of displaying on a shelf in the home. See Headquarters Ruling Letter HQ H015358 dated November 2, 2007. Therefore it is the opinion of this office that the PU external surface area provides these items with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 10041133 and SKU# 10041134 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