The tariff classification of a jewelry holder from China.

N297650 June 29, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Jacqueline Simpson JAV International, Inc. 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of a jewelry holder from China. Dear Ms. Simpson: In your letter dated May 30, 2018, on behalf of M.Z. Berger & Co., you requested a tariff classification ruling. The sample you submitted, identified as a “Light Up Acrylic Jewelry Tree with Wood Based Panel,” style JJJ103-T01 consists of a clear, acrylic panel set into a MDF (medium-density fiber-board) base with a shallow tray. The base also includes limited, battery powered LED lighting activated by a slide switch on the base. The item measures approximately 12” in height and is approximately 7” wide. The acrylic panel measures approximately .125” in thickness and the MDF base measures approximately 7” in length by 5” in width by 1” in depth. The small tray is approximately 0.75” deep. The plastic panel is etched with the words “DREAM BELIEVE ACHIEVE” and has six notches at the top to facilitate the hanging of jewelry for storage or display. There is also a plastic knob decorated with permanently attached ribbon bow as well as another bow attached to the panel, which can also hold jewelry. The base includes a shallow tray, which can hold a few small jewelry items. The LED lighting in the base only provides an enhancing glow to the acrylic panel. This item is considered to be a composite good within the meaning of the General Rules of Interpretation (GRI) 3(b). The LED lighting in the base is incidental to design of the item. If the batteries were depleted or when powered off, the item could still perform its primary function of holding jewelry. While the shallow tray in the MDF base can hold a few small jewelry items, the base performs the subordinate role of supporting the acrylic panel, which performs the primary role of holding jewelry. The acrylic panel also provides the central theme and visual appeal to the item. Therefore, it is the opinion of this office that the acrylic panel provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for style JJJ103-T01 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other household articles…of plastic: 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division