The tariff classification of a plastic shelf organizer from China

N180936 September 13, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Wendy Shaukat Newell Rubbermaid 3 Glenlake Parkway Atlanta, GA 30328 RE: The tariff classification of a plastic shelf organizer from China Dear Ms. Shaukat: In your letter dated August 10, 2011, on behalf of Rubbermaid Consumer Products, you requested a tariff classification ruling. The submitted sample is identified as a plastic shelf with two polyester support straps. The two straps are inserted through two apertures in the plastic shelf. There are two more apertures in the shelf, through which two more respective straps will be inserted when in use. These sample articles are components of the item that will be imported. As imported, the item will be identified as a Closet Helper. It will be imported in two versions, identified as item number 1806114 and item number 1806115 respectively. Item number 1806114 will include two plastic shelves and item number 1806115 will include four plastic shelves. Each of the two items will also include four polyester straps and six steel brackets, two for use with an existing wood closet shelf (not included) and four for use with an existing wire closet shelf (also not included). When in use, the four straps will be respectively inserted through four apertures on each plastic shelf, two on each side. The multiple shelves (two or four depending on the item) will be situated in a tier fashion, one above the other, hanging from the straps. The straps are folded at the top with metal snaps so that they can be inserted through the brackets that will be installed on the exiting closet shelf and secured. These items are designed to hang, as tiered organizers, from existing closet shelves, for the purpose of providing additional storage space. Each shelf measures approximately 12½” x 25”. As you requested, the sample will be returned to you. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The plastic shelves define the use of the items as organizers. The straps and brackets are designed to support the shelves and are consequently subordinate to the shelves. Therefore, it is the opinion of this office that the plastic shelves provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for the item number 1806114 and item number 1806115 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