The tariff classification of a reflective snap wrap made in Belgium

N239705 April 2, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Kim M. Lamberton Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of a reflective snap wrap made in Belgium Dear Ms. Lamberton: In your letter dated March 14, 2013, on behalf of Micro-Clair International Inc., you requested a tariff classification ruling on a reflective snap wrap. A sample was submitted with your ruling request. The article under consideration is identified as a reflective snap wrap that measures 34 cm in length and 3 cm in width. The snap wrap consists of a flexible stainless steel strip covered with retro-reflective plastic material which may be printed with advertising. You indicate in your letter that the snap wrap is intended to be wrapped around the ankle of a cyclist to prevent the pant leg from getting caught in the bike chain. The reflective nature of the article acts as a safety feature during night time use. The reflective snap wrap in question is composed of both stainless steel and plastic. You suggest classification for the snap wrap in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic.  You claim that the reflective plastic top layer imparts the essential character of the snap wrap, since the reflective surface provides a safety feature for night bicycle riding. Classification of merchandise under the 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 components of the snap wrap 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. The essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.  In this instance, the value of the plastic versus the stainless steel is approximately equal.  The weight of the stainless steel is almost twice that of the plastic.  In addition, the stainless steel strip provides an important safety feature in preventing the pant leg from getting caught in the bicycle chain.  GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, neither the stainless steel component nor the plastic component imparts the essential character, since both perform significant roles in the function of the snap wrap. Therefore, in accordance with GRI 3(c), the snap wrap will be classified in the heading which appears last in the tariff. The reflective snap wrap will be classified in heading 7326, HTSUS, which provides for other articles of iron or steel.  The applicable subheading for the reflective snap wrap will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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