CLA-2 CO:R:C:G 084015
Ms. Ruby L. Wood
Vice President
Evans And Wood & Co.
P.O. Box 610005
D/FW Airport, Texas 75261
RE: Tariff classification of a shoe rack, sweater/accessory rack
and an underbed bag produced in Taiwan.
Dear Ms. Wood:
Your letter dated February 21, 1989, addressed to our Dallas
office concerning the tariff classification of a shoe rack,
sweater/accessory rack and an underbed, has been referred to this
office for a direct reply to you.
FACTS:
The shoe rack is, by weight, 40 percent 70D nylon/PVC, 33
percent clear PVC sheet, 20 percent wood board, 5 percent
velcro/rivets and 2 percent polyethylene board. The total weight
of the unit is .7 kilograms (kg). This article is used in the
home to organize and save closet space.
The sweater/accessory rack is, by weight, 30 percent 70D
nylon/PVC, 16 percent clear PVC sheet, 49 percent wood board, and
5 percent velcro/rivets. The total weight of the unit is 1.65
kg. This article serves the same purpose as the shoe rack.
The underbed bag is, by weight, 68 percent 70D nylon/PVC, 20
percent clear PVC sheet and 12 percent plastic zipper. The total
weight of the unit is 0.5 kg. This article is used to store
items which can then be placed under the bed.
ISSUE:
What material imparts the essential character to the above-
listed articles?
-2-
LAW AND ANALYSIS:
In applying the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), the Customs Service must follow the
terms of the statute. Classification of goods under the HTSUSA
is governed by the General Rules of Interpretation (GRI's). GRI
1 provides that "classification shall be determined according to
the terms of the headings and any relative section or chapter
notes, and, provided such headings or notes do not otherwise
require, according to [the remaining GRI's taken in order]." In
other words classification is governed first by the terms of the
headings of the tariff and any relative section or chapter notes.
In this instance GRI 3 is applicable. Its relevant portions
read as follows:
3. When, by application of rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description. However,
when two or more headings each refer to part only
of the materials or substances contained in mixed
or composite goods or to part only of the items
in a set put up for retail sale, those headings
are to be regarded as equally specific in
relation to those goods, even if one of them
gives a more complete or precise description of
the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall
be classified as if they consisted of the
material or component which gives them their
essential character, insofar as this criterion is
applicable.
The Explanatory Notes for GRI 3(b) state in pertinent part
as follows:
(VIII) 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 value, or by the role of a constituent
material in relation to the use of the goods.
-3-
It is our position that PVC imparts the essential character
to the products in issue. Although nylon helps to reinforce the
plastic sheeting, it is the plastic sheeting which forms the
protective surface of the articles and constitutes the most
distinctive characteristic of the articles. The PVC is the
component which is indispensable to the designated uses of the
products.
HOLDING:
The shoe rack, sweater/accessory rack and the underbed bag
are classifiable under subheading 3924.90.5000, HTSUSA, as other
household articles, of plastics, other, other, with duty at the
rate of 3.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc Richard Eyskens NY Seaport
1cc John Durant
1cc Legal Reference
DCahill library
name: 084015