The tariff classification of a marketing media holder from China

N110675 June 30, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Ms. Alyssa S. Aron International Diversified Products 13409 Saticoy Street North Hollywood, CA 91605 RE: The tariff classification of a marketing media holder from China Dear Ms. Aron: In your letter dated June 10, 2010 you requested a tariff classification ruling. The ruling was requested on a marketing media holder. A sample was submitted for our review. The marketing media holder is a 15” (L) x 1 ½”( W) x ¾” (H) rectangular bar. The bar contains a ½” deep slit in the center that is used to hold signs upright. The media holder is made of fiberboard core that is completely covered with a polyurethane plastic material. The ENs to heading 44.21 states: The articles of this heading may be made of ordinary wood or of particle board or similar board, fibreboard, laminated wood or densified wood (see Note 3 to this Chapter).(Emphasis added) General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) 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 marketing media holder is a composite good made up of different materials. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject marketing media holder is imparted by the fiberboard, because it provides the structure that allows it to function as a marketing media holder. The applicable subheading for the marketing media holder will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 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