The tariff classification of a plastic shower curtain hook with iron balls from China

N254982 July 30, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Debra Dudzinski LF USA, Inc. 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a plastic shower curtain hook with iron balls from China Dear Ms. Dudzinski: In your letter dated June 30, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Shower Curtain Hook. It is constructed of high impact polystyrene (HIP) plastic material and contains 3 iron balls located on the inner surface of the hook. The item measures approximately 3” in height x 2” in width. The iron balls enable easier opening and closing of the shower curtain (not included) by facilitating the hook to roll long the shower rod (also not included) more smoothly. You have asked whether the correct classification is based on the plastic material or the iron balls. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic hook performs the primary role of enabling the curtain to be hung from a rod. The iron balls perform the subordinate role of enabling easier movement of the hook on the rod. The hook could still perform its function without the iron balls but the balls clearly depend on the hook to perform its function. Therefore, it is the opinion of this office that the plastic hook provides this item with the essential character within the meaning of GRI 3(b). As you requested by telephone, the sample will be returned to you with the return mailing label that you included with the sample. The applicable subheading for the Shower Curtain Hook will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…toilet articles, of plastics: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division