The tariff classification of a plastic and aluminum jewelry organizer from Vietnam

N150587 March 25, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic and aluminum jewelry organizer from Vietnam Dear Ms. Pendris: In your letter dated February 24, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Jewelry Minder, SKU# 69280. It is comprised of a flat horizontal circular platform that is made of acrylic plastic material. There are three apertures in the platform through which are respectively inserted three vertical permanently attached aluminum prongs that each measure 1½” in length. The plastic platform measures approximately 4” in diameter. The bottom part of the prongs are designed to rest on the surface on which the item will be placed and when so placed, the plastic platform is raised approximately ¾” off of that surface. The top part of the prongs juts out from the top of the platform and is designed for the purpose of placing rings, watches, bracelets or other types of jewelry around them to keep the jewelry safe and secure while resting on the plastic platform. As you requested, the sample will be returned to you. This item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic platform could be used as a surface on which to place jewelry even if the prongs were not included. However, the aluminum prongs would not stand upright if they were not inserted and attached through the platform, which stabilizes the prongs and holds them in place. Therefore, the plastic platform provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 69280 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: 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