The tariff classification of a corrugated paperboard insert with a plastic tray from China

N219350 June 28, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. David King Solvit Products 1114 W. Harris Road, Ste 101 Arlington, TX 76001 RE: The tariff classification of a corrugated paperboard insert with a plastic tray from China Dear Mr. King: In your letter dated May 17, 2012, you requested a tariff classification ruling. The ruling was requested on a corrugated paperboard insert with a plastic tray. Your original request for a tariff classification ruling was dated April 18, 2012 and returned to you for additional information and a sample. You submitted photos and a prototype sample for our examination which were received in this office on May 30, 2012. The submitted sample is a two piece item which contains a paperboard insert and a plastic tray. You state in your letter that the item will also contain a small bag of catnip which was not included with your prototype sample at this time. The paperboard insert is constructed of several alternating layers of flat and fluted sheets of corrugated paper glued together. The paperboard insert measures approximately 18.5 inches (l) x 7 inches (w) x 1.5 inches (h). The corrugated paperboard design provides scratching material for a cat. You state in your letter the plastic tray is constructed of an injection molded polypropylene. The plastic tray measures approximately 18 inches (l) x 8.5 inches (w) x 2.75 inches (h) and has a semicircle extension on one side approximately 5 inches in diameter. The plastic tray has one opening on each side panel, twenty holes in the bottom of the tray and a curved extension with a round shaped cut-out. The two side openings are designed with one opening wider than the other to allow the insertion of the paperboard component. At the bottom of the tray, there are five medium sized openings flanked on each side of ten smaller openings which are aligned down the center of the tray. The curved part of the molded plastic tray contains a round cut-out which measures approximately 3 inches in diameter. The round shaped opening in the curved extension facilitates its attachment to poles on a cat play structure. The plastic tray provides a sturdy holder for the removable paperboard insert when it is slid into the tray from the wider opening to the opposite side of the tray. General Rule of Interpretation ("GRI") 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.For tariff classification purposes, the corrugated paperboard insert and the plastic tray will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the paperboard insert. The applicable subheading for the corrugated paperboard insert with plastic tray will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be free. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division