The tariff classification of a ceramic and bamboo two piece organizer tray from China

N282352 February 2, 2017 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Mr. Raj Budhrani CHF Industries, Inc. One Park Ave. 9th Floor New York, NY 10016 RE: The tariff classification of a ceramic and bamboo two piece organizer tray from China Dear Mr. Budhrani: In your undated letter that was received in this office on January 9, 2017, you requested a tariff classification ruling. The submitted sample is identified as a Vanity Tray, item# 3W61840PWT. This item is designed for use around the home as an organizer of personal items. It is comprised of two open top square shaped organizer trays, one made of white dolomite ceramic material and the other made of brown bamboo wood material, situated side by side on top of a white dolomite ceramic base which is molded together with the dolomite ceramic tray. The bamboo tray is removable. The base measures approximately 8” by 4”. On the side of the base on top of which is situated the removable bamboo tray, the base measures approximately ¾” in height. On the side of the base on which the dolomite ceramic tray and base are molded as one, the height of that combination measures approximately 1¼”. The dolomite ceramic tray portion of that side measures 4” by 4”. The bamboo tray also measures approximately 4” by 4”. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Although the ceramic tray and the bamboo tray are of relatively equal size, it is the opinion of this office that the fact that the entire base on which both trays are situated is also made of dolomite ceramic material would lead to the conclusion that the dolomite ceramic material provides the essential character of this item within the meaning of GRI 3(b). The applicable subheading for item# 3W61840PWT will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic…household articles and toilet articles, other than of porcelain or china: other. The general rate of duty will be 6 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, Steven A. Mack Director National Commodity Specialist Division