The tariff classification of the Scoop ‘n Store from China

N115220 July 27, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Kelley Baker Brica PO Box 989 Freeport, FL 32439 RE: The tariff classification of the Scoop ‘n Store from China Dear Ms. Baker: In your undated letter received in our office on July 15, 2010, you requested a tariff classification ruling. You submitted the Fisher-Price Bath Scoop ‘n Store. It is designed to collect children’s bath toys from the tub water and store them on a wall. It is made of open work knit mesh fabric on a molded plastic top that keeps the mesh opened and also incorporates a handle. The plastic top/handle measures 10” across with a 6” opening; the mesh fabric hangs down 12”. Also included is a molded plastic storage hook that sticks to the tile wall or to the tub with two suction cups and holds the plastic top/handle when the scoop is not in use or when it is filled with bath toys. Your sample will be returned. The applicable subheading for the Fisher-Price Bath Scoop ‘n Store will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. You propose that the proper classification for the Fisher-Price Bath Scoop ‘n Store is in subheading 3924.90.5600, HTSUS, which provides for other household articles of plastics. While there is a substantial plastic component to this composite good, it is the mesh bag that actually holds the toys. In this item, neither the plastic parts nor the textile fabric imparts the essential character. In such a case, where no single component can be said to impart the essential character, General Rule of Interpretation 3(c), HTSUS, states that classification is determined by the heading that appears last in the tariff among the competing headings. Heading 6307 comes after heading 3924. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division