The tariff classification of snooze stands and cable from China

N235857 December 17, 2012 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 8544.42.2000; 7616.99.5090; 4420.90.8000 Mr. Nathaniel B. Justiss Distil Union 161 King Street Charleston, SC 29401 RE: The tariff classification of snooze stands and cable from China Dear Mr. Justiss: In your letter dated November 27, 2012, you requested a tariff classification ruling. Descriptive literature for the snooze stands was submitted for our review. The articles that you intend to import are identified as snooze stands. The subject articles are stands that turn an iPhone into a bedside alarm clock. The four versions of stands for which you are requesting a classification ruling include one version that has an aluminum base with a charging cable, one that has an aluminum base without a cable, one stand that has an maple wood base with a charging cable and another that has a maple wood base without a cable. Each stand under consideration consists of an aluminum or maple wood base, and a snooze bar, upper insert, hole insert, bottom insert and bottom pad that are considered plastic for tariff purposes. In your letter you indicate that each snooze stand features a frame that is composed of an aluminum or maple back and bottom part, and a plastic snooze bar on the top to temporarily turn off the alarm. The wood or aluminum back has an opening for inserting a cable. Each snooze stand in question is a composite article that is composed of aluminum or maple wood back and bottom parts of the frame, and a plastic snooze bar, upper insert, hole insert, bottom insert and bottom pad. The aluminum or wood components and the plastic components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order.  GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.  Since no one heading in the tariff schedules covers the aluminum or wood and plastic components of the snooze stands in combination, GRI 1 cannot be used as a basis for classification.  GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the snooze stands are composite goods, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods." We must determine whether the aluminum or wood components, or the plastic components impart the essential character to the snooze stands in question. The aluminum or maple predominates in weight and area, and is the most durable portion of the item.  The aluminum or wood is the chief structural material and allows the item to function as an iPhone stand. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In the case of the snooze stands, it is the opinion of this office that the aluminum or wood components impart the essential character. Therefore the subject article will be classified as an article of the constituent material of the stand which is aluminum or wood. The snooze stands will be classified in accordance with GRI 3(b) in heading 7616, HTSUS, which provides for other articles of aluminum, or in heading 4420, HTSUS, which provides for wooden articles of furniture not falling within chapter 94.  The cable will be classified separately. The applicable subheading for the snooze stands with an aluminum base will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the snooze stands with a wood base will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94, other, other.  The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the cable will be 8544.42.2000, HTSUS, which provides for insulated wire, cable…other electric conductors, for a voltage not exceeding 1,000 V, fitted with connectors, other, of a kind used for telecommunications. The rate of duty will be free. The aluminum back and bottom parts of the snooze stands in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. Duty rates 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 Ann Taub at 646-733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division