The tariff classification of flex ties from China

N249737 February 10, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0071 Ms. Christy Meche Evans and Wood & Co., Inc. 900 Town and Country, Ste. 150 Houston, TX 77024 RE: The tariff classification of flex ties from China Dear Ms. Meche: In your letter dated January 22, 2014, on behalf of Jasco Products Company, you requested a tariff classification ruling. Three samples of the flex ties under consideration were submitted for our review. The subject articles are identified in your letter as flex ties consisting of an iron wire coated with polyvinylchloride (PVC). The ties can be bent around various amounts and sizes of cables and cords to hold them together. The ties will come in various lengths, colors and designs. The sizes will range from 6 inches to 24 inches. You indicate that the principle use of the ties under consideration is for cable management for electronic cords and cables. Each flex tie in question is a composite article that consists of an iron wire with a PVC coating. The iron component and the PVC component 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 and the PVC components of the subject cable ties 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 flex tie 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 PVC component imparts the essential character to the flex tie 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 function of the flex tie under consideration is to hold the electronic cords and cables together, and the iron wire directly performs the function of holding the cables or cords. Therefore, it is the opinion of this office that the iron wire imparts the essential character to the flex tie. In accordance with GRI 3(b), each flex tie under consideration will be classified as an other article of iron wire. The applicable subheading for the flex ties will be 7326.20.0071, HTSUS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division