The tariff classification of a plastic storage unit for hairstyling tools from China

N212281 April 23, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Nicole Trimble Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of a plastic storage unit for hairstyling tools from China Dear Ms. Trimble: In your letter dated March 30, 2012, on behalf of Polder Houseware, you requested a tariff classification ruling. The submitted sample is identified as a Style Station, Style Number Bth-7050-95. This item measures approximately 9¾” from side to side, 9½” in height and 6” from back to front. It consists of three open top cylindrical vertical pockets in the front and a pocket that is divided into three sections in the back. The flat base of the item, the frame around the top open sections of the front pockets and the entire back pocket are made of acrylonitrile-butadiene-styrene (ABS) plastic material. The interior bottom of the front compartments is made of silicone plastic material. The central section of the front pockets is made of stainless steel and is vented. The molded plastic top section incorporates a hook with an oval shaped aperture to facilitate hanging. This item is designed to store hair styling tools such as hair dryers, curling irons, straighteners, brushes, etc. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The entire frame and structure of the item is made of plastic, which performs the primary role of storage. The vented stainless steel section performs the subordinate role of allowing the styling tools that are stored within the front pockets to cool down. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Style Station (Style Number Bth-7050-95) will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilets 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, Thomas J. Russo Director National Commodity Specialist Division