The tariff classification of hanging jewelry holders from China

N244573 August 29, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Ping Ping Wen Umbra LLC 1705 Broadway Avenue Buffalo, NY 14212 RE: The tariff classification of hanging jewelry holders from China Dear Mr. Wen: In your original letter dated May 15, 2013, you requested a tariff classification ruling. At that time you were requested to supply our office with samples. You have since submitted seven samples of hanging jewelry holders. The jewelry organizers are all flat hanging organizers constructed from 100% polyester textile fabric with pockets of clear plastic sheeting. The jewelry organizers all have metal bar hangers attached to the top so that they can be hung from a rod or a hook or over a door. They are Skinny Jeans Jewelry Organizer/Black, item 299020-040-T15; Evening Gown Jewelry Organizer/Black, item 299021-040-T10, and 299021-040-T15; Little Black Dress Jewelry Organizer/Black, item 299035-040; Little Black Corset Jewelry Organizer/Black, item 299037-040; Black Tee Jewelry Organizer/Black, item 299036-040; Tank Top Jewelry Organizer/Pink, item 299022-208-T15. The six samples are constructed with clear pockets across the front made of polyethylene vinyl acetate (PEVA) plastic sheeting. The plastic pockets are all separated from each other by vertical stitching through the plastic. The backside of these six jewelry organizers all have textile hook-and-loop tabs sewn on from top to bottom evenly spaced. The organizers come in a range of sizes and shapes meant to silhouette various items of clothing such as jeans, an evening gown or corset. Skinny Jeans Jewelry Organizer/Black is shaped like a pair of jeans and measures 42”L x 14-1/2”W. The organizer has 24 clear pockets with 3 hook-and-loop tabs across the front. The back of the organizer has 32 additional hook-and-loop tabs. The Evening Gown Jewelry Organizer/Black is a silhouette of a dress, and measures 41”L x 17-1/4”W. The organizer has 33 clear pockets in the front with 20 hook-and-loop tabs sewn across the back of the organizer. The Little Black Dress Jewelry Organizer/Black measures 42”L x 18-1/4”W. The front of the organizer has 39 clear pockets with 24 hook-and-loop tabs sewn across the back. The Little Black Corset Jewelry Organizer/Black is corset-shaped. The organizer measures 29”L x 15-3/4”W. The front has 23 clear pockets and 20 hook-and-loop tabs in the back. The front of the organizer also has decorative bows sewn at the “neckline” and “garters” with colored stitching. The Black Tee Jewelry Organizer/Black is shaped like a tee-shirt with fabric ruffles sewn across the front “neckline.” The organizer measures 25-1/2”L x16-1/4”W.” The front has 28 clear pockets with 19 hook-and-loop tabs sewn across the back. The Tank Top Jewelry Organizer/Pink is shaped to silhouette a sleeveless tank top and measures 25-1/2”L x 12”W. The organizer has 15 clear pockets in front with 18 hook-and-loop tabs sewn across the back. The Little Black Dress Scarf Holder/Black is an organizer in the silhouette of a dress. The organizer has 26 plastic grommets that measure 2-1/2”W. The grommets are punched through the textile organizer so that items can be looped through the holes. The organizer measures 37”L x 18-3/4”W. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS). The textile material forms the back of the pockets, the trim around the pockets and the hook-and-loop tabs. The PEVA sheeting forms the front portion of the pockets and defines the items as jewelry organizers. The clear plastic sheeting allows for easy identification of the jewelry that will be stored in the pockets. The clear plastic pockets and the textile fabric each comprise approximately 50% of the weight of the finished items. In light of the importance of each component, we have determined that neither the textile fabrics nor the clear plastic pockets give the jewelry organizers their essential character. GRI 3(c) explains that in such an instance an item is classified under the heading that occurs last in numerical order among those that equally merit consideration. The competing headings here are in chapter 39 (plastic pockets) and heading 6307 (textile fabric). Heading 6307 comes last in the tariff of those two choices. The applicable subheading for the flat hanging organizers described above 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, Myles B. Harmon Acting Director National Commodity Specialist Division