The tariff classification of a plastic desktop cable organizer from China

N274567 April 27, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Mr. David Prata OHL International At CVS Health Mail Code 5055 1 CVS Dr Woonsocket, RI 02895 RE: The tariff classification of a plastic desktop cable organizer from China Dear Mr. Prata: In your letter dated March 11, 2016, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a Desktop Cable Organizer, CVS item number 165970. It features a row of five 1” loops made of thermoplastic elastomer (TPE) plastic material on a 2” by 3” weighted base of steel covered with TPE. The item is designed to be placed on a desk for the purpose of securing power cables, USB cables and other cables between the loops to prevent tangling. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The steel within the base performs the subordinate role of holding the item in place on the desk. The plastic loops perform the primary role of securing the cables to prevent tangling. Therefore, it is the plastic loops that provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for CVS item number 165970 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate will be 5.3 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division