The tariff classification of hat, clothing and jewelry holders from China

N226076 August 14, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 8302.50.0000; 9403.60.8081. Ms. Pam Reeder Evans and Wood & Co., Inc. 900 Town and Country Ste 150 Houston, TX 77024 RE: The tariff classification of hat, clothing and jewelry holders from China Dear Ms. Reeder: In your letter dated July 6, 2012, on behalf of Hobby Lobby Stores, you requested a tariff classification ruling. The submitted samples are identified as follows: Item 314849 – Flower Butterfly Wall Hooks: This item consists of a plaque that is made of medium-density fiberboard (MDF) and measures approximately 19 inches long by 7 inches tall. The plaque is in the shape of two flowers; one of which is painted lavender and one of which is painted blue. There is a long horizontal section in between the two flowers, onto which is mounted a separate section that is made of MDF and is in the shape of a pink butterfly. The butterfly is accented with two acrylic imitation gemstones. The two flowers and the butterfly are also accented with plastic glitter. Extending downward from each of the three sections are three respective steel hooks, each painted white. The end of each hook is protected by a pink plastic ball. There are two steel loops on the back of the plaque that are designed to facilitate the mounting of the item on a wall or door. The hooks are designed for the purpose of facilitating the hanging of clothing or hats. Item 647107 – Wood shelf with 4 hooks/4 Openings: This item consists of a shelf and a plaque which are permanently attached to each other by two triangular side pieces that extend downward from the two opposing ends of the bottom surface of the shelf. The shelf, side pieces and plaque are all made of MDF and are all painted black. The plaque has four rectangular apertures, each with glass covers and each of which are designed to hold photographs or pictures. The shelf measures approximately 26.5 inches long by 4.5 inches deep. The combined shelf and plaque measure approximately 7 inches tall. Below each photograph aperture is a zinc alloy hook. There are two keyhole plates at either end of the back that are designed to facilitate the mounting of the item on a wall or door. The hooks are designed for the purpose of facilitating the hanging of clothing or hats. Item 776591 – Knob Jewelry Holder: This item consists of a plain rectangular wooden plaque made of MDF, which is 18 inches long and 2.25 inches tall. It is painted with a brown “distressed” finish. Five acrylic plastic knobs are affixed across the front of the plaque by base metal screws. There are two base metal loops on the back that are designed to facilitate the mounting of the item on a wall or door. The knobs are designed for the purpose of facilitating the hanging of jewelry for storage or display. Item 741702 – Wall Plaque with Knobs: This item consists of a decorative arched plaque of wood, 21.5 inches long by 8 inches tall, and painted in a blue “distressed” finish. The arched top of the plaque is trimmed with a rusty-finished base metal embellishment of a fleur-de lis and flourishes. Five acrylic plastic knobs are affixed across the lower front of the plaque by base metal screws. There are two keyhole plates at either end of the back that are designed to facilitate the mounting of the item on a wall or door. The knobs are designed for the purpose of facilitating the hanging of jewelry for storage or display. You have suggested that Item 314849 and Item 647107 are both correctly classified in subheading 8302.50.0000. You have also suggested that Item 776591 and Item 741702 are both correctly classified in subheading 4420.90.8000. However, although we agree with your suggestion with regard to Item 314849, we do not agree with your suggestion with regard to Item 64107, Item 776591 or Item 741702. As you requested, the samples will be returned to you. All four items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The three steel hooks of Item 314849 perform the primary role of facilitating the hanging of clothing or hats. Item 647107 is correctly classified in heading 9403 based on Chapter 94 Note 2a. The plastic knobs of Item 776591 and Item 741702 perform the primary role of facilitating the hanging of jewelry. Therefore, the steel hooks of Item 314849, the wood of Item 647107 and the plastic knobs of Item 776591 and Item 741702 provide the essential character of these respective items within the meaning of GRI 3(b). The applicable subheading for Item 776591 and Item 741702 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastic: other: other…other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for Item 314849 will be 8302.50.0000, HTSUS, which provides for base metal hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. The applicable subheading for Item 647107 will be 9403.60.8081, HTSUS, which provides for other furniture and parts thereof: other wood furniture: other…other. 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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division