The tariff classification of metal jewelry organizer from China

N335393 October 16, 2023 CLA-2-73:OT:RR:NC:N5:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688; 9903.88.03 Ms. Carol Chen Bansco Enterprise Limited 1308 Diya Tower Jindi Building, Zhongshanyi RoadGuangzhou 510000China RE:  The tariff classification of metal jewelry organizer from China Dear Ms. Chen: In your letter dated September 19, 2023, you requested a tariff classification ruling. Product descriptions and photographs of the jewelry organizer were provided for our review. The item under consideration is identified in your letter as a metal jewelry organizer, SKU number BCSJ2023551. The jewelry organizer is a tabletop metal rack with a circular shaped mirror. It is comprised of an iron base tray that is attached to an iron framework with hooks and posts to hang or display ear-rings, necklaces, bracelets, and rings. Mounted in the center of the iron framework is a circular shaped glass mirror with a plastic backing. The subject organizer measures approximately 8” in length x 3.54” in width x 13.58" inches in height. The jewelry organizer will be imported packaged for retail sale. The jewelry organizer is comprised of iron, glass and plastic components that are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI), 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 iron, glass, and plastic components of the jewelry organizer 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.As the jewelry organizer is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the iron, glass, or plastic component imparts the essential character to the jewelry organizer under consideration. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the iron base tray and framework is to hang and display the jewelry. Further, based on the breakdown of materials by weight provided to our office, the iron predominates by weight over the glass and plastic. Therefore, it is the opinion of this office that the iron imparts the essential character to the composite article. In accordance with GRI 3(b), the jewelry organizer will be classified under heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the metal jewelry organizer, SKU number BCSJ2023551, will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, HTSUS, in addition to subheading 7326.90.8688, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division