The tariff classification of storage organizers from India

N243641 July 30, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3924.90.5650 Mr. Vatsal Chikani Global Chic, LLC 4035 West Dublin Street Chandler, AZ 85226 RE: The tariff classification of storage organizers from India Dear Mr. Chikani: In your undated letter received in our office on July 2, 2013, you requested a tariff classification ruling. You submitted three samples of home storage organizers with no style numbers or other identification other than product numbers one, two and three. Product one is a flat hanging jewelry organizer that is comprised of clear polyethylene vinyl acetate (PEVA) plastic sheeting on the front. The plastic sheeting is separated into five rows of zippered pockets all constructed with a woven textile fabric backing. The jewelry organizer measures 20-3/4” L x 13-1/2”W. The pockets are separated by vertical narrow fabric stitched across the plastic. The organizer hangs from a metal hanger sewn across the top portion of the organizer. The organizer identified as product number two is constructed of woven textile fabric on the outer surface and nonwoven textile fabric on the inner surface of the organizer. Between the outer and inner panels of textile fabric is a thin scrim of cellular foam filling. Top horizontal and vertical stitching throughout the fabric of the organizer creates a quilted pattern. The organizer measures 9-1/4” square and 3-1/2”H and has a quilted flap top with a zipper around three sides. The organizer has a clear window made of plastic sheeting in the front edge. The organizer identified as product number three is constructed of woven textile fabric on both sides (inner and outer surface) of the organizer. Between the outer and inner panels of textile fabric is a thin scrim of cellular foam filling. Top horizontal and vertical stitching throughout the fabric of the organizer creates a quilted pattern. The storage organizer, product number three, measures 20-1/4”L x 13-3/4”W x 6”H and has a flap top. The flap top is made of clear plastic sheeting decorated with two ribbons sewn across with a fabric bow, and a zipper around three sides. The organizer also has a window of clear plastic sheeting in the center of the panel along the front side. The applicable subheading for the jewelry organizer, product number one, will be 3924.90.5650, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4% ad valorem. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3, HTSUS. Although the textile material forms the back of the pockets, as well as the trim around the pockets, it is the PEVA sheeting that forms the front portion of the pockets that defines the item as a jewelry organizer. The clear plastic sheeting allows for easy identification of the jewelry that will be stored in the pockets. Therefore, it is the opinion of this office that the PEVA sheeting provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for storage organizers, product numbers two and three, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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