The tariff classification of a plastic Bra & Panty Hanging Organizer from China

N092758 February 17, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Cara Parness CaraCristi LLC 205 Via Antonio Thousand Oaks, CA 91320 RE: The tariff classification of a plastic Bra & Panty Hanging Organizer from China Dear Ms. Parness: In your letter dated January 21, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Bra & Panty Organizer, style# B3SR1. This item is flat and measures 16” in width by 36.5” in height. It is comprised of three descending pockets on the front and three descending pockets on the back. The pockets are made of clear vinyl plastic material that is trimmed with a black cotton and polyester canvas fabric. The item is attached at the top to a rubber coated metal hanger that is covered with the same black canvas material as that which comprises the trim of the pockets. At the top of the hanger is a metal swivel hook, which is designed to hang from a closet rod. The top of each of the three front pockets is roughly shaped like the top of a valentine heart, while the top of each of the three back pockets is straight. The size of each pocket, excluding the trim, measures approximately 14 ¾” in width by 10” in height. The three front pockets are designed to store and keep the shape of up to six padded bras, two in each pocket. The three back pockets are designed to store panties, bra pads and other accessories. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The primary use of this item is to store and organize bras and panties and the plastic pockets facilitate that function. The metal hanger serves the subordinate role of suspending the item from a closet rod. The black canvas material serves the subordinate role of holding the hanger in place while also providing a decorative trim to the plastic pockets. Therefore, it is the opinion of this office that the plastic pockets provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for style# B3SR1 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