The tariff classification of steel hotel guest room articles from India.

N303401 March 28, 2019 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Donna Palermo Mid America Overseas Inc. 11 Commerce Drive, 3rd Floor Cranford, NJ 07016 RE: The tariff classification of steel hotel guest room articles from India. Dear Ms. Palermo: In your letter dated March 12, 2019, you requested a tariff classification ruling on behalf of your client, Sysco Guest Supply LLC. You submitted three samples of hotel guest room articles consisting of a room tray, memo holder and coffee tray. All items are made of galvanized steel covered in man-made faux leather composed of polyurethane. Your samples will be returned. The first article is identified as “Doubletree Coffee Tray,” item number 0018062, which consists of a steel tray completely covered in faux leather with white accent stitching. The tray measures approximately 15.5” by 9.5” with a .75” rim around the edge. The tray stands on four plastic feet. The second item is an article identified as “Dtree Faux Lthr Memo Hldr-24,” item number 0018070, which consists of a steel memo holder completely covered in faux leather with white accent stitching. The memo holder measures approximately 9” by 7.5” and has a space on the right side to insert a writing pad and a space on the left to insert printed matter. There is a loop in the center to hold a pen or pencil. The third article is identified as “Dtree Faux Lthr Rm Tray Blk-36,” item number 0018068, which consists of a steel square completely covered in faux leather with white accent stitching. The tray measures approximately 6.75” by 6.75” and stands on four plastic feet. During a telephone conversation you confirmed that the photos on the attachment were applied to the wrong description. Thank you for the correction. The faux leather covered steel trays and memo holder are composite goods made up of two materials classifiable in different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States, (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject trays and memo holder is imparted by the galvanized steel frames, which predominate in weight, value, and gives the trays and memo holder their structure and function. The applicable subheading for the “Doubletree Coffee Tray,” item number 0018062, “Dtree Faux Lthr Memo Hldr-24,” item number 0018070, and “Dtree Faux Lthr Rm Tray Blk-36,” item number 0018068, will be 7323.99.9080, HTSUS, which provides for “…other household articles…of iron or steel…: other: other: not coated or plated with precious metal: 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