The tariff classification of a Customized Gift Wrap Center from China.

NY R03995 May 31, 2006 CLA-2-94:RR:NC:SP:233 R03995 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a Customized Gift Wrap Center from China. Dear Ms. Davidson: In your letter dated May 22, 2006, you requested a tariff classification ruling. The merchandise under consideration is identified as a floor standing Customized Gift Wrap Center designed for easy access to gift wrapping supplies while wrapping gifts. The item is composed of a molded plastic lidded case featuring compartments of varying sizes for the storage of rolls of gift wrap, tags, tape, pens and other gift wrapping supplies. One end of the article features a ribbon and bow holder and the other end features a gift wrap roll holder. Attached to the underside of the Gift Wrap Center are folding metal legs which facilitate storage of the item. The plastic and the metal used to construct the Customized Gift Wrap Center form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic component imparts the essential character to the good.       The applicable subheading for the Customized Gift Wrap Center will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” The rate of duty will be Free. 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 http://www.usitc.gov/tata/hts/. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division