The tariff classification of a visor clip and a lens cloth from China

N238578 March 5, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588; 6307.10.2030 Mr. Joshua W. Malone Nouveau Eyewear 2853 Eisenhower Street, Suite 100 Carrolltan, TX 75007 RE: The tariff classification of a visor clip and a lens cloth from China Dear Mr. Malone: In your letter dated February 6, 2013, you requested a tariff classification ruling on a visor clip and a lens cloth for cleaning eyewear. Samples of the subject articles were submitted for our review. The first article under consideration is described as a visor clip for attaching eyewear to the sun visor in an automobile, a belt, or any indoor or outdoor location that you want to hang your eyeglasses. The outer surface of the visor clip is composed of metal and the interior surface is made of rubber/plastic. Since the outer surface of the subject clip attracts a magnet, our office believes that the metal is comprised of iron or steel. The second article under consideration is described as a lens cloth for cleaning eyewear. The mircrofiber cloth is made from 85 percent polyester and 15 percent polyamide fabric. The lens cloth measures approximately 5 inches in length by 7 inches in width and has pinked edges. The cloth is sewn to a small neoprene pouch. The top portion of the pouch has a small plastic hook that allows it to be fastened to various locations. The cloth can be pulled out and used without being separated from the pouch. The visor clip under consideration is a composite article that consists of an iron or steel outer surface and an interior surface of rubber/plastic. The iron or steel component and the rubber/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 iron or steel and rubber/plastic components of the subject visor clip 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 visor clip is a composite good, 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 iron or steel outer component or the rubber/plastic inner component imparts the essential character to the visor clip in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the rubber/plastic component provides cushioning, but the iron or steel component forms the spring/clasp that holds the glasses to the visor or other location. The rubber/plastic component does not impart the essential character to the subject clip. The iron or steel outer surface directly performs the function of holding the eyewear, therefore, it is the opinion of this office that the iron or steel component imparts the essential character to the visor clip. In accordance with GRI 3(b), the visor clip under consideration will be classified as an other article of iron or steel. The applicable subheading for the visor clip will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the cleaning cloth will be 6307.10.2030, HTSUS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other. The rate of duty will be 5.3 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division