The tariff classification of an anti-gravity backer from China

N283339 March 7, 2017 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190 Ms. Gabriella Farrar Claire’s Inc. 2400 West Central Road Hoffman Estates, IL 60192 RE: The tariff classification of an anti-gravity backer from China Dear Ms. Farrar: In your letter dated February 1, 2017, you requested a tariff classification ruling. A sample was submitted for our review. The item under consideration is identified as an anti-gravity backer, Style No. EU PO#7BL S#62021, and is described as a phone stand for a cellular telephone. On the back of the item is a piece of bendable aluminum covered in polyurethane (PU) and on the front is a plastic self-adhesive sticker. You have indicated that when in use the bendable aluminum on the item can be popped open and holds the phone upright on a flat surface. The aluminum piece can be flattened when not in use. The item measures approximately 4 inches in length and 2½ inches in width. The anti-gravity backer in question is composed of aluminum and polyurethane. 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 components of the anti-gravity backer 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.  The essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.  GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.  In this case, neither the aluminum component nor the polyurethane component imparts the essential character, since both perform significant roles in the function of the anti-gravity backer.  Therefore, in accordance with GRI 3(c), the subject anti-gravity backer will be classified in the heading which appears last in the tariff.  The anti-gravity backer will be classified in heading 7616, HTSUS, which provides for other articles of aluminum.  The applicable subheading for the anti-gravity backer will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division