The tariff classification of storage bins and a jewelry organizer from China

N237673 February 12, 2013 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 3924.90.5650 Ms. Elizabeth Weinzieri-Gutmann Savino Del Bene 149-10 183rd. Street Jamaica, NY 11413 RE: The tariff classification of storage bins and a jewelry organizer from China Dear Ms. Weinzieri-Gutmann: In your letter dated January 22, 2013, you requested a tariff classification ruling on behalf of your client, E-Z-Do Incorporated, of Edison, New Jersey. You submitted samples of open-top home storage bins made up of nonwoven textile fabric over a paperboard frame. Two rectangle-shaped storage bins, item #551166608, measure 4-1/2”W x 11”L x 5”H. There are also two square-shaped bins, item #5511166610, and they measure 11”W x 11”L x 6-1/2”. To use, the fabric-covered paperboard bins are unfolded and fabric-covered bottoms are inserted into the bins to hold them open. The fabric bins have handles sewn to one side for ease of movement. Although paperboard is predominant by weight and by bulk, the textile fabric distinguishes these items from ordinary paperboard boxes. The textile greatly enhances the marketability of the storage boxes, but also relies upon the paperboard frame for support and rigidity.The boxes are considered composite goods made of paperboard and textile fabric. When the essential character of a composite good cannot be determined (as in this instance, for the reasons stated above) then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the storage boxes may be classified in Chapter 48 (paperboard) or in Chapter 63 (textile), Harmonized Tariff Schedule of the United States (HTSUS). Since the textile provision appears last in the tariff (of the two competing provisions), the items will be classified in Chapter 63. General Rule of Interpretation 3(c), HTSUS, noted. The applicable subheading for the collapsible storage bins, item numbers, 551166608 and 5511166610, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You also submitted a jewelry organizer made up of plastic sheeting with textile backing. The jewelry organizer, item #551166609, is a flat hanging organizer that is comprised of six rows of pockets constructed of clear plastic sheeting on the front with a nonwoven textile backing. The jewelry organizer measures 18”L x 13-1/2”W. The pockets are separated by vertical stitching through the plastic sheeting. The organizer may be hung from a hangar through the 1/2” tunnel created by the hook-and-loop strips sewn across the top portion. The applicable subheading for the jewelry organizer, item #551166609, will be 3924.90.5650, 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/. The samples will be returned. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division