The tariff classification of a bath towel tray from Philippines

N094197 March 11, 2010 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Ms. Yvonne M. Whitley LF USA Inc. 1372 Broadway, 4th Floor New York, NY 10018 RE: The tariff classification of a bath towel tray from Philippines Dear Ms. Whitley: In your letter dated February 8, 2010 you requested a tariff classification ruling. The ruling was requested on a “Capiz Bath Towel Tray”. A representative sample was submitted for our examination and will be returned to you as requested. The subject sample, a “Capiz Bath Towel Tray”, is a rectangular holder which is composed of banana bark and capiz shell. The inner surface which forms the decorative portion of the tray is completely covered with flat strips of banana bark. The flat strips measure approximately 13 mm wide. The bottom surface of the tray is completely covered with layers of capiz shell. The bath towel tray measures approximately 4 ½” (w) x 1” (h) x 10 ½” (l). The intended purpose of the bath towel tray is for decoration. General Rule of Interpretation 3(b) states as follows: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The subject bath towel tray is considered a composite good within the meaning of GRI 3(b). It is a composite good consisting of two materials, banana bark and capiz shell. The banana bark which provides the greater visual impact imparts the essential character of the bath towel tray. Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), states as follows: In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The banana bark, which completely covers the inner surface of the bath towel tray, meets the definition of “plaiting materials.” The bath towel tray is classifiable in heading 4602, HTSUS. The applicable subheading for the Capiz Bath Towel Tray will be 4602.19.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other: Other: Other: Other. The rate of duty will be 2.3 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division