The tariff classification of a plastic phone stand and stylus from an undetermined country

N265149 June 23, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Hollie Blakeley Galaxy Balloons, Inc. 1221 Page Street Kewanee, IL 61443 RE: The tariff classification of a plastic phone stand and stylus from an undetermined country Dear Ms. Blakeley: In your letter dated May 21, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Phone Stand with Stylus Pen, style number CP-SS. This item consists of a phone stand that is made of white acrylonitrile butadiene styrene (ABS) plastic material. Attached to the front surface of the stand is a red rectangular flat patch of material that is made of styrene butadiene styrene (SBS) synthetic rubber and is designed to provide a gripping surface for a phone. The gripping surface is also available in black, white or blue. Molded onto the right side of the stand are two clips that hold a ballpoint pen that has a stylus on one end. The stand has a plastic base that is attached by a hinge which allows the stand to be situated on a flat surface but in a slanted position which prevents the phone from sliding off of the stand. The base can also fold flat for easy storage when not in use. The stand measures approximately 4½” in height by 2¾” in width. The SBS gripping surface measures approximately 3” by 2”. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Although the SBS material provides a more secure gripping surface when the stand is propped up on a slant, the phone could still be situated in an upright position by leaning it against the stand, even if the SBS material was not included. In fact, even with the SBS material in place, a phone will fall off of the stand if the stand is situated at a 90 degree angle with the base. The pen and stylus are options that do not have to be used in order for the stand to perform its function. The plastic material performs the primary role of providing the structure of the stand. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for style number CP-SS 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 general 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