The tariff classification of a plastic and paperboard desk organizer from China

N087737 January 7, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic and paperboard desk organizer from China Dear Mr. Crago-Edwards: In your letter dated December 4, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Faux Leather Desk Organizer, Item Number A029ZA00657. This item is composed of a five sided rigid paperboard box that has a flat top, flat bottom, two flat sides and a rounded side. The rounded side is actually the front of three drawers, one situated under the other. Each drawer is attached to the box on one side so that they open by swiveling toward the side of the box to which they are attached. The box is coated or covered with pink polyvinyl chloride (PVC) plastic material. The drawers are covered with pink polyester textile material. When the drawers are closed, only the front of each of the three drawers is visible, which together comprises the rounded side of the box. Glued to the front of each drawer is a strip of paperboard coated or covered with pink PVC, so that the only material that is visible around the entire box when the drawers are closed is the pink PVC plastic material. This item measures approximately 4.5” x 4.5” x 4.75”. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The leather like appearance of the PVC external surface area is the characteristic that distinguishes this item and is the characteristic for which the consumer would select this organizer, rather than a plain cardboard box, as a more attractive option for the purpose of displaying on a dresser top in the home. See Headquarters Ruling Letter HQ H015358 dated November 2, 2007. Therefore it is the opinion of this office that the PVC external surface area provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number A029ZA00657 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