OT:RR:CTF:FTM H341208 BJK
Mr. Stephen Lawson
TAG Hardware
19072 26 Avenue
Surrey, British Columbia V3Z 3V7
Canada
RE: Tariff Classification, Country of Origin, and USMCA Eligibility of a Jewelry Organizer
Tray and Drawer Organizer Kit
Dear Mr. Lawson:
This letter is in response to the request submitted by TAG Hardware, (“TAG” or
“Requestor”), dated April 28, 2024, for a binding ruling regarding the tariff classification,
country of origin, and eligibility for preferential tariff treatment under the United States Mexico
Canada Agreement (“USMCA”) of a jewelry organizer tray and drawer organizer kit.
The request concerns five items, of which the subject jewelry organizer tray and drawer
organizer kit are identified as “Item 1” and “Item 3,” respectively. The National Commodity
Specialist Division (“NCSD”) addressed the remaining three items in two separate rulings. Item
2, a decorative drawer liner, and Item 4, a drawer divider rails with liner kit, were the subject of
New York Ruling Letter (“NY”) N340542, dated July 2, 2024. Item 5, a drawer divider and
bracket kit, was the subject of NY N339814, dated May 22, 2024. Copies of each of these
rulings are available on the Customs Rulings Online Search System (“CROSS”).
The request concerning the subject jewelry organizer tray and drawer organizer kit was
forwarded to our office by the NCSD. The NCSD also forwarded the samples of the jewelry tray
and organizer kit that were submitted for review. In arriving at our determination set forth
below, we also considered supplemental information submitted via e-mail by Mr. Ian Povey on
behalf of TAG.
FACTS:
In its ruling request, the Requestor describes the jewelry organizer tray as follows:
The product in question is a jewelry organizer tray designed to hold and
organize a variety of jewelry items. The product is used inside a standard
dresser or closet drawer. It comprises of a large PVC plastic extrusion, u-
shaped profile and a medium-sized u-shaped profile, both manufactured in
Canada. Both profiles are wrapped in Canada with a decorative PVC
fabric. The PVC fabric is purchased on 55’ wide rolls, that is made in
China. The jewelry organizer tray also contains 2 plastic injection molded
earring holders, which are manufactured in Canada. Attached to the
medium-sized u-shaped profile is a fabric wrapped foam ring-holder,
which is made in China.
As described above, the jewelry organizer tray consists of five pieces: one large u-shaped
profile, which is a polyvinyl chloride (“PVC”) plastic extrusion covered with an imitation leather
(PVC) fabric; one medium u-shaped profile, which is also a PVC plastic extrusion covered with
the same imitation leather (PVC) fabric as the large u-shaped profile; two earring trays, which
are molded plastic with shallow grooves for holding earrings (not covered with any type of
fabric); and a ring holder, which is a molded foam covered in polyester fabric and glued to a
paper base, that is inset into the medium u-shaped profile.
The Requestor states that the jewelry organizer tray is manufactured in Canada and
China. Specifically, the large and medium u-shaped profile plastic extrusions are produced in
Canada and the imitation leather (PVC) fabric used to wrap the large and medium u-shaped
profiles is produced in China. The large and medium u-shaped profiles are wrapped and glued
with the imitation leather (PVC) fabric in Canada. The earring trays are produced in Canada via
a plastic injection process, by which a plastic resin is injected into a custom-built metal mold,
which is also built in Canada. The ring holder, consisting of the molded foam covered in
polyester fabric and glued to a paper base, is produced entirely in China. The jewelry organizer
tray, consisting of the pieces described above, is then packaged together in Canada and imported
into the United States as one complete product.
With respect to the drawer organizer kit, the Requestor describes it as follows:
The item in question is a drawer organizer kit for storing jewelry, fashion
accessories (such as belts and ties) and eyewear. The kit consists of three items:
the jewelry organizer tray, the drawer liner, and an accessory tray.
The jewelry organizer tray and the accessory tray are designed to sit on top of the
drawer liner and slide back and forth within the drawer, to create customizable
spaces for the home-[owners’] jewelry. The two trays and the liner will be
packaged together and presented at the time of import as a [drawer] organizer kit.
2
The drawer organizer kit consists of three separate items: one jewelry organizer tray; one
drawer liner, which was the subject of NY N340542, dated July 2, 2024; and an accessory tray.
The jewelry organizer tray composition and manufacturing process is detailed above. In NY
N340542, CBP described the drawer liner as follows:
The first item under consideration is a drawer liner intended to be used for lining
drawers in a closet drawer or dresser. The liners are composed wholly of
polyester woven fabric laminated to a layer of cellular PVC on one side. The
PVC layer is stamped with a pattern and cured with heat to give it a faux leather
look. [T]he textile layer is brushed to help with adhesion.
CBP classified the drawer liner under subheading 5903.10.20, of the Harmonized
Tariff Schedule of the United States (“HTSUS”), as a “Textile fabric impregnated,
coated, covered or laminated with plastics, other than those of heading 5902: With
poly(vinyl chloride): Of man-made fibers: Other.” In NY N340542, CBP determined that
the country of origin for the drawer liner was China and CBP outlined the manufacturing
process as follows:
The fabric is manufactured and laminated to the PVC in China; the PVC fabric is
imported to Canada in 55-inch rolls along with rolls of double sided adhesive tape
from China; the PVC fabric rolls are cut in Canada to specific widths and re-
rolled; the double-sided adhesive tape is applied to the fabric rolls in Canada, and
the tape laminated rolls are cut and packaged in Canada.
Finally, the Requestor describes the accessory tray as comprised of a large, plastic
extruded u-shaped profile and two small plastic u-shaped profiles. All three of the
profiles, the one large u-shaped profile and two small u-shaped profiles, are wrapped in
the same imitation leather (PVC) fabric that covers the jewelry tray and comprises the
drawer liner. The Requestor states that the large u-shaped profile and two small u-shaped
profiles are plastic extrusions produced in Canada. The PVC fabric, as mentioned above,
is produced in China. The large u-shaped profile and two small u-shaped profiles are
wrapped with the PVC fabric in Canada.
ISSUES:
What is the tariff classification of the jewelry organizer tray and drawer organizer kit?
What is the country of origin of the jewelry organizer tray and drawer organizer kit?
Whether the jewelry organizer tray and drawer organizer kit are eligible for preferential tariff
treatment under the USMCA.
LAW AND ANALYSIS:
Classification decisions under the HTSUS are made in accordance with the General Rules
of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined
3
according to the terms of the headings of the tariff schedule and any relative section or chapter
notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the
headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be
applied in order.
GRI 3 provides, in pertinent part, that:
[w]hen, 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 2025 HTSUS provisions under consideration are as follows:
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of
plastics:
3924.90 Other:
3924.90.56 Other:
* * *
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
3926.90 Other:
3926.90.99 Other:
* * *
4
4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases,
binocular cases, camera cases, musical instruments, gun cases, holsters and similar
containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and
backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco
pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases
and similar containers, of leather or of composition leather, of sheeting of plastics, of
textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with
such materials or with paper:
4202.92 Other: With outer surface of sheeting of plastics or of textile materials:
4202.92.91 Other: Other:
* * *
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those
of heading 5902:
5903.10 With poly(vinyl chloride):
5903.10.20 Other: Over 70 percent by weight of rubber or plastics:
* * *
6307 Other made up articles, including dress patterns:
6307.90 Other:
6307.90.98 Other:
* * *
Note 1 to Section VII : Plastics and Articles Thereof; Rubber and Articles Thereof provides that:
Goods put up in sets consisting of two or more separate constituents, some or all
of which fall in this section and are intended to be mixed together to obtain a
product of section VI or VII, are to be classified in the heading appropriate to that
product, provided that the constituents are:
(a) Having regard to the manner in which they are put up, clearly identifiable as
being intended to be used together without first being repacked;
(b) Presented together; and
(c) Identifiable, whether by their nature or by the relative proportions in which
they are present, as being complementary one to another.
Note 2 to Chapter 39, HTSUS, provides, in relevant part, that:
5
This chapter does not cover:
...
(m) Saddlery or harness (heading 4201) or trunks, suitcases, handbags or other
containers of heading 4202;
...
(p) Goods of section XI (textiles and textile articles);
....
Additional U.S. Note 2 to Chapter 42, HTSUS, provides:
For purposes of classifying articles under subheadings 4202.12, 4202.22, 4202.32,
and 4202.92, articles of textile fabric impregnated, coated, covered or laminated
with plastics (whether compact or cellular) shall be regarded as having an outer
surface of textile material or of sheeting of plastics, depending upon whether and
the extent to which the textile constituent or the plastic constituent makes up the
exterior surface of the article.
In addition, the Explanatory Notes (“EN”) to the Harmonized Commodity Description
and Coding System represent the official interpretation of the tariff at the international level.
While neither legally binding nor dispositive, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The ENs for GRI 3(b) provide, in pertinent part:
This method relates only to:
(i) Mixtures.
(ii) Composite goods consisting of different materials.
(iii) Composite goods consisting of different components.
(iv) Goods put up in sets for retail sales.
It applies only if Rule 3(a) fails.
In all these cases the goods are to be classified as if they consisted of the material
or component which gives them their essential character, insofar as this criterion
is applicable.
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
6
or component, its bulk, quantity, weight or value, or by the role of a constituent
material in relation to the use of the goods.
For purposes of this Rule, the term “goods put up in sets for retail sale” shall be
taken to mean goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in
different headings; . . .
(b) consist of products or articles put up together to meet a particular need or
carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to end users without
repackaging (e.g., in boxes or cases or on boards).
...
The term “goods put up in sets for retail sale” therefore only covers sets
consisting of goods which are intended to be sold to the end user where the
individual goods are intended to be used together. . . .
For the sets mentioned above, the classification is made according to the
component, or components taken together, which can be regarded as conferring
on the set as a whole its essential character.
....
The ENs for Chapter 39, HTSUS, provide the following with respect to plastic and textile
combinations:
[T]he classification of plastics and textile combinations is essentially governed by
Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.
EN 39.24 provides, in relevant part:
This heading covers the following articles of plastics:
...
(C) Other household articles such as ash trays, hot water bottles, matchbox
holders, dustbins and mobile garbage bins (including those for outside use),
buckets, watering cans, food storage containers, curtains, drapes, table covers and
fitted furniture dust covers (slipovers).
....
EN 39.26 provides, in pertinent part:
7
This heading covers articles, not elsewhere specified or included, of plastics (as
defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14.
They include:
...
(10) Tool boxes or cases, not specially shaped or internally fitted to contain
particular tools with or without their accessories (see the Explanatory Note to
heading 42.02).
....
EN 42.02 provides, in relevant part:
The term “jewelry boxes” covers not only boxes specially designed for keeping
jewelry, but also similar lidded containers of various dimensions (with or without
hinges or fasteners) specially shaped or fitted to contain one or more pieces of
jewelry and normally lined with textile material, of the type in which articles of
jewelry are presented and sold and which are suitable for long-term use.
The ENs to Chapter 63, HTSUS, provide in pertinent part:
This Chapter includes:
(1) Under headings 63.01 to 63.07 (subchapter I) made up textile articles of any
textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more
specifically described in other Chapters of Section XI or elsewhere in the
Nomenclature. . . .
EN 63.07 provides in relevant part:
This heading covers made up articles of any textile material which are not
included more specifically in other headings of Section XI or elsewhere in the
Nomenclature.
...
The heading excludes textile articles classified in more specific headings of this
Chapter or of Chapters 56 to 62. It further excludes:
...
(b) Travel goods (suit-cases, rucksacks, etc.), shopping-bags, toilet-cases, etc.,
and all similar containers of heading 42.02
....
* * *
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CLASSIFICATION:
The products subject to this ruling are a jewelry organizer tray and a drawer organizer kit,
which includes the jewelry organizer tray. As such, CBP must first consider the tariff
classification of the jewelry organizer tray.
The jewelry organizer tray is composed of a large-sized molded plastic u-shaped profile,
two small, molded plastic earring trays, and a medium-sized molded plastic u-shaped profile
with inserted molded foam ring holder. Except for the earring trays, the other components are
wrapped in a textile material; the large-sized and medium-sized u-shaped profiles are wrapped in
imitation (PVC) leather and the mold foam ring holder is wrapped in polyester. The two earring
trays and medium-sized u-shaped profile are removable from the large-sized u-shaped profile,
but all pieces are sold together as a jewelry organizer tray. Thus, CBP must first determine if the
jewelry organizer tray is classified in accordance with GRI 1 or should be considered as a
“composite good” for purposes of classification in accordance with GRI 3.
By application of GRI 1, which provides that classification is determined in accordance
with the terms of the headings and any relative section or chapter notes, CBP notes that heading
4202, HTSUS, provides for jewelry boxes and similar containers. By its terms, heading 4202,
HTSUS, encompasses the enumerated articles and similar containers yet the subject merchandise
is not specifically described in the heading. Hence, it is classified under heading 4202, HTSUS,
only if it is similar to the enumerated articles. EN 42.02 states that the term “jewelry boxes”
includes boxes specially designed for keeping jewelry and “similar lidded containers of various
dimensions (with or without hinges or fasteners) specially shaped or fitted to contain one or more
pieces of jewelry . . .” (emphasis added). Here, the jewelry organizer tray does not contain a lid
and instead is open at the top. Consequently, the jewelry organizer tray is not similar to, but
rather distinguishable from a jewelry box, and cannot be classified under heading 4202, HTSUS.
In reviewing additional Chapters and headings of the HTSUS, no heading describes the
jewelry organizer tray eo nomine. The jewelry organizer tray is a composite good made of both
plastic material and textile material because it is classifiable as an article of plastic under Chapter
39, HTSUS, or as a “made up article” of textile under Chapter 63, HTSUS. As classification of
the jewelry organizer tray cannot be achieved under GRI 1, CBP turns to GRI 3, which provides
for goods that are prima facie classified under two or more headings, to determine the
appropriate heading. The Court of International Trade (CIT) holds that GRI 3 may only be
reached “if the terms of all available headings do not describe the product, eliminating all GRI 1
possibilities.” Nature’s Touch Frozen Foods (West) Inc. v. United States, 639 F. Supp. 3d. 1287,
1301 (CIT 2023).
GRI 3(a) provides that “[t]he 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
9
as equally specific in relation to those goods, even if one of them gives a more complete or
precise description of the goods.” Here, the jewelry organizer tray is classifiable as: a
“household article of plastic” under heading 3924, HTSUS; as an “other article of plastic” under
heading 3926, HTSUS; or as an “other made up article [of textiles]” under heading 6307,
HTSUS. Each of these headings describes only a part of the jewelry organizer tray, and not the
complete product. Headings 3924 and 3926, HTSUS, specifically describe the jewelry organizer
tray’s plastic components, including the extruded plastic u-shape profiles and the molded plastic
earring trays. Heading 6307, HTSUS, describes the jewelry organizer tray’s textile components,
which include the ring holder made of molded foam covered with polyester fabric and the large
and medium-sized u-shaped profiles wrapped in imitation (PVC) leather that CBP determined to
be a textile fabric under heading 5903, HTSUS, in the companion ruling to this request, NY
N340542, dated July 2, 2024. Consequently, application of GRI 3(a) fails to determine the
proper tariff classification as there is no heading that provides the most specific description of
the jewelry organizer tray. CBP next turns to GRI 3(b).
GRI 3(b) provides that articles that cannot be classified pursuant to GRI 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 ENs to GRI 3(b) state that GRI 3(b)
applies only when GRI 3(a) fails, and GRI 3(b) applies only to, inter alia, “composite goods
consisting of different materials.” Further, the ENs to GRI 3(b) indicate that this method of
interpretation is premised on classifying a product based on “the material or component which
gives them their essential character.” With respect to essential character, the ENs to GRI 3(b)
provide that “[t]he 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.”
In Apple Inc. v. United States, 375 F. Supp. 3d. 1288 (CIT 2019), the Court of
International Trade (“CIT”) considered a Smart Cover, which was a composite good consisting
of a plastic outer layer, a microfiber lining, an aluminum hinge, and magnets. In that case the
CIT noted that the Smart Cover was prima facie classifiable under subheading 3926.90, HTSUS,
as an “other articles of plastics” and subheading 6307.90, HTSUS, as an “other made up
articles,” and applied the essential character analysis under GRI 3(b) to determine that the plastic
outer layer gives the merchandise its essential character. The CIT reasoned that the plastic layer
protects the screen of a phone and is the backing onto which the microfiber lining was attached
and encapsulates the magnets. Id. at 1304. Because the plastic outer layer imparted the essential
character of the Smart Cover, the CIT concluded that the proper tariff classification of the
product was as an “other articles of plastics” under subheading 3926.90, HTSUS. Id. at 1305.
The jewelry organizer tray is a composite good consisting of plastic and textile material,
and thus prima facie classifiable under two different headings. In applying the essential
character analysis under GRI 3(b), CBP finds that the plastic extrusion that composes the large
sized u-shaped profile, the medium sized u-shaped profile, and earring trays impart the essential
character of the jewelry organizer tray. Like the Smart Cover in Apple Inc., here the plastic
extrusions are vital to the function and general purpose of the jewelry organizer tray, as it is
molded and designed to be fitted into a drawer as an organizing device for jewelry. With respect
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to the textile component, the jewelry organizer tray is like the Smart Cover in Apple Inc., as the
plastic extrusions act as the backing of the imitation leather (PVC) fabric is attached. It is the
plastic extrusions that enable the product to hold and organize jewelry. The plastic extrusions
have molded trays to hold earrings and molded profiles to contain rings and other jewelry items.
Therefore, the plastic component imparts the essential character of the product.
Chapter 39, HTSUS, covers articles of plastics. Heading 3924, HTSUS, provides for
“Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.”
Heading 3926, HTSUS, is the basket provision that provides for “Other articles of plastics and
articles of other materials of headings 3901 to 3914.” To be classified under the more specific
heading of 3924, HTSUS, the jewelry organizer tray needs to be considered an “other household
article” since it is not “tableware, kitchenware” or “hygienic or toilet article” as provided in
heading 3924, HTSUS. EN 39.24 explains that this heading covers such household articles as
“ash trays, hot water bottles, matchbox holders, dustbins and mobile garbage bins (including
those for outside use), buckets, watering cans, food storage containers, curtains, drapes, table
covers and fitted furniture dust covers (slipovers).” In S.C. Johnson & Son Inc., v. United States,
999 F.3d 1382 (Fed. Cir. 2021), the Court of Appeals for the Federal Circuit (“CAFC”)
considered whether heading 3924, HTSUS, is an eo nomine provision or a use provision. The
CAFC distinguished an eo nomine provision with a use provision by stating that an “eo nomine
provision ‘describes an article by a specific name,’ whereas a use provision describes articles
according to their principal or actual use’” Id. at 1388 (quoting Schlumberger Tech. Corp. v.
United States, 845 F.3d 1158, 1164 (Fed. Cir. 2017)). The CAFC determined that with respect to
“household articles” under heading 3924, HTSUS, the terms “household” and “article” described
a location where the objects can be found rather than a specific type of use. S.C. Johnson at
1389. Thus, the CAFC held that “heading 3924 encompasses goods of plastic commonly found
in the home” and that “the heading is an eo nomine provision.” Id. at 1390.
Prior CBP rulings reflect treatment of heading 3924, HTSUS, as an eo nomine provision.
For example, in Headquarters Ruling Letter (“HQ”) H031399, dated December 10, 2008, CBP
considered whether a bed elevator, a plastic bed riser to elevate a bed, was classifiable under
heading 3924, HTSUS, as a household article, or under heading 3926, HTSUS, as an other article
of plastic. In that ruling, CBP stated that “[c]lassification under heading 3924, HTSUS, is
dependent upon the cannon of construction known as ejusdem generis, which means literally, ‘of
the same class or kind.’” Further, CBP reasoned that “ejusdem generis requires that the imported
merchandise possess the essential characteristics or purposes that unite the articles enumerated
eo nomine in order to be classified under the general terms.” Id. (quoting Nissho-Iwai American
Corp. v. United States, 10 CIT 154, 156 (1986)). Thus, CBP concluded that “classification in
heading 3924, HTSUS, requires that the [merchandise] be ejusdem generis (of the same class or
kind) as those household articles enumerated in the heading.” Id. In HQ H031399, CBP
determined that the bed elevator was more akin to protective cups and furniture glides affixed to
furniture legs as they impacted the character, performance, and function of the item to which
they are affixed to. CBP then concluded that the bed elevator was not a “household article” as
provided for under heading 3924, HTSUS, and instead was classifiable under heading 3926,
HTSUS.
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Here, the jewelry organizer tray would prima facie be an article found in the home.
However, it cannot be said that the jewelry organizer tray is of the same class or kind as the
household articles enumerated in heading 3924, HTSUS. Specifically, the jewelry organizer tray
is not tableware or kitchenware and is not a hygienic or toilet article. With respect to other
household articles, EN 39.24 provides a list of the class or kind of household articles considered
under heading 3924, HTSUS. In reviewing the listed articles under EN 39.24, such as “ash trays,
hot water bottles, matchbox holders, dustbins and mobile garbage bins (including those for
outside use), buckets, watering cans, food storage containers, curtains, drapes, table covers and
fitted furniture dust covers (slipovers),” the jewelry organizer tray is not similar in class or kind
to any of the enumerated articles. As heading 3924, HTSUS, is an eo nomine provision, and the
jewelry organizer tray is not of the same class or kind as the identified articles, then the jewelry
organizer tray is not a household article for purposes of classification under heading 3924,
HTSUS. Also, similar to HQ H031399, the jewelry organizer tray is designed to be placed, or
affixed to a drawer and impact the character, performance, and function of the drawer. Since no
heading accurately describes the jewelry organizer tray, the jewelry organizer tray is classified
under the basket provision of heading 3926, HTSUS, which provides for “other articles of
plastic.” Specifically, in accordance with GRI 3(b), the jewelry organizer tray is classified under
subheading 3926.90.99, HTSUS, as an “Other articles of plastics and articles of other materials
of headings 3901 to 3914: Other: Other.”
Next, CBP considers the proper tariff classification of the drawer organizer kit. The
drawer organizer kit consists of the jewelry organizer tray, which is classified above; the drawer
liner, classified in NY N340542, dated July 2, 2024; and an accessory tray, which has not been
classified. The accessory tray is also a composite good of both plastic and textile material. It
features the same large size u-shaped profile as the jewelry organizer tray, and two smaller u-
shaped profiles consisting of the same plastic extrusions wrapped in imitation leather (PVC)
fabric as the larger u-shaped profile. As with the jewelry organizer tray, the accessory tray is not
accurately described in any HTSUS headings to allow for classification pursuant to GRI 1. In
turning to GRI 3(a), CBP again finds that the accessory tray, like the jewelry organizer tray, is
prima facie classifiable under Chapter 39 and Chapter 63, HTSUS, as either an article of plastic
or an article of textile material. Applying GRI 3(b) to the accessory tray, CBP determines that
the essential character of the accessory tray is the plastic extrusions, which form the larger and
smaller u-shaped profiles. Thus, the accessory tray is an article of plastic for purposes of
classification under Chapter 39, HTSUS. Similar to the jewelry organizer tray, CBP further
determines that the accessory tray is not a household article as described by EN 39.24. As such,
the accessory tray is classified under heading 3926, HTSUS, which provides for other articles of
plastic. Specifically, CBP classifies the accessory tray under subheading 3926.90.99, HTSUS,
which provides for “Other articles of plastics and articles of other materials of headings 3901 to
3914: Other: Other.”
The Requestor states that the drawer organizer kit, which includes the jewelry organizer
tray, the drawer liner, and the accessory tray, is imported together and sold as one complete set.
Tariff classification of retail sets is determined in accordance with GRI 3. The ENs for GRI 3
provide three requirements for goods put up in sets for retail sale. First, the goods must consist
of at least two different articles which are, prima facie, classifiable in different headings.
Second, the goods must consist of products or articles put up together to meet a particular need
12
or carry out a specific activity. Third, the goods must be put up in a manner suitable for sale
directly to an end user without repackaging (e.g., in boxes or cases or on boards).
With respect to the first criteria for goods put up in sets for retail sale, the drawer
organizer kit consists of three articles that are classified in two different headings. The jewelry
organizer tray and accessory tray are classified under subheadings 3926.90.99, HTSUS, while
the drawer liner is classified under subheading 5903.10.20, HTSUS. Thus, the first requirement
is met.
The second criteria is that the goods must consist of products or articles put up together to
meet a particular need or carry out a specific activity. Here, the drawer organizer kit consisting
of jewelry organizer tray, accessory tray, and drawer liner is intended to be used as a drawer
organization system, to organize a purchaser’s personal wares, including jewelry and accessories.
These items are sold together in matching colors to allow for a harmonized drawer organization
system that is functional and visually appealing. Thus, the jewelry tray, accessory tray, and
drawer liner are put up together to meet a particular need or carry out a specific activity, namely
a drawer organization system for a purchaser’s personal wares.
The third criteria for the drawer organizer kit to be considered goods put up for retail sale
under GRI 3(b) is that the goods must be put up in a manner suitable for sale directly to an end
user without repackaging. Here, the Requestor states that the drawer organizer kit is imported
with the jewelry organizer tray, accessory tray, and drawer liner packaged together, and then sold
at retail packaged together. The product is advertised and packaged together as a drawer
organizer kit. Consequently, CBP finds that the third requirement is met.
As the drawer organizer kit meets the requirements to be considered goods put up for
retail sale under GRI 3(b), CBP proceeds with tariff classification in accordance with GRI 3(b).
GRI 3(b) provides, in pertinent part, that “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.” The
ENs for GRI 3(b) further provide that “classification is made according to the component, or
components taken together, which can be regarded as conferring on the set as a whole its
essential character.” As previously discussed, the plastic extrusions of both the jewelry
organizer tray and accessory tray confer the essential character, as it forms the basis of the
product and functions to allow the product to perform its organizational purpose. Since the
jewelry organizer tray and accessory tray are combined with the drawer liner to form the drawer
organizer kit, CBP concludes that it is the jewelry organizer tray and accessory tray that give the
drawer organizer kit its essential character. The purpose of the drawer organizer kit is to
function as a drawer organizer for a purchaser’s personal wares, organizing the purchaser’s
jewelry items and other accessories. While the drawer liner is a part of the overall organization
purpose, the jewelry organizer tray and the accessory tray allow for the arranging, sorting, and
organizing of a drawer organizer kit. Because the jewelry organizer tray and accessory tray
impart the essential character of the drawer organizer kit, in accordance with GRI 3(b) the
drawer organizer kit is classified under subheading 3926.90.99, HTSUS, as an “Other articles of
plastics and articles of other materials of headings 3901 to 3914: Other: Other.”
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COUNTRY OF ORIGIN:
The marking statute, section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §
1304), provides that unless excepted, every article of foreign origin (or its container) imported
into the United States shall be marked in a conspicuous place as legibly, indelibly, and
permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to an ultimate purchaser in the United States the English name of the country of origin
of the article. Congressional intent in enacting 19 U.S.C. § 1304 was that the ultimate purchaser
should be able to know by an inspection of the markings on the imported goods the country of
which the good is the product. “The evident purpose is to mark the goods so at the time of
purchase the ultimate purchaser may, by knowing where the goods were produced, be able to
buy or refuse to buy them, if such marking should influence his will.” United States v.
Friedlaender & Co., 27 C.C.P.A. 297 at 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 C.F.R. Part
134) implements the country of origin marking requirements and exceptions of 19 U.S.C.
§ 1304. Section 134.1(b), CBP Regulations (19 C.F.R. § 134.1(b)), defines “country of origin”
as “the country of manufacture, production, or growth of any article of foreign origin entering
the United States. Further work or material added to an article in another country must effect a
substantial transformation in order to render such other country the “country of origin” within the
meaning of this part; ….”
Pursuant to 19 C.F.R. Part 102 of the CBP interim regulations regarding the country of
origin marking rules, tariff-rate quotas, and other United States-Mexico-Canada Agreement
(“USMCA”) provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the
rules set forth in 19 C.F.R. §§ 102.1 through 102.18 and 102.20 determine the country of origin
for marking purposes with respect to goods imported from Canada and Mexico. Specifically, 19
C.F.R. § 102.11(a) provides that the country of origin of a good is the country in which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in
tariff classification set out in § 102.20 and satisfied any other applicable requirements
of that section, and all other applicable requirements of these rules are satisfied.
Beginning with the jewelry organizer tray, the Requestor explains that the manufacturing
process of the jewelry tray takes place in Canada and China. Specifically, the large and medium
u-shaped profile plastic extrusions are produced in Canada, as are the earring trays. The
imitation leather (PVC) fabric used to wrap the large and medium u-shaped profiles, and the ring
holder, consisting of the molded foam covered in polyester fabric and glued to a paper base, is
produced in China, and inserted into the tray. Since the jewelry organizer tray is produced in
Canada and China, the country of origin cannot be determined by 19 C.F.R. § 102.11(a)(1) and
(a)(2). CBP then turns to 19 C.F.R. § 102.11(a)(3) to determine whether the fabric and ring
holder produced in China undergo the applicable change in tariff classification.
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“Foreign material” is defined in 19 C.F.R. § 102.1(e) as “a material whose country of
origin as determined under these rules is not the same country as the country in which the good is
produced.” The jewelry organizer tray is classified under subheading 3926.90.99, HTSUS, and
19 C.F.R. § 102.20 provides that for articles classified in headings 3922 – 3926, HTSUS, the
applicable tariff shift requirement is “[a] change to heading 3922 through 3926 from any other
subheading, including another heading within that group, except for a change to heading 3926
from articles of apparel and clothing accessories, other articles of plastics, or articles of other
materials of headings 3901 to 3914 of heading 9619.” Because the imitation leather (PVC)
fabric from China is classified under heading 5903 and the jewelry tray organizer is classified
under heading 3926, HTSUS, the imitation leather (PVC) fabric undergoes the requisite tariff
shift set forth in 19 C.F.R. § 102.20. The ring holder, consisting of a molded foam wrapped in
polyester fabric and glued to a paper base produced in China, is classified under heading 6307,
HTSUS, and undergoes the requisite tariff shift set forth in 19 C.F.R. § 102.20 when it is inserted
into the jewelry tray. As both foreign materials, the imitation leather (PVC) fabric and ring
holder from China, undergo the applicable tariff shift pursuant to 19 C.F.R. § 102.20, in
accordance with 19 C.F.R. § 102.11(a)(3), the country of origin for the jewelry organizer tray is
Canada.
Turning to the drawer organizer kit, the respective components are the jewelry organizer
tray, the drawer liner, and the accessory tray. In NY N340542, CBP determined that the country
of origin of the drawer liner was China. As discussed above, the country of origin of the jewelry
tray organizer is Canada. With respect to the accessory tray, the manufacturing process occurs in
both Canada and China. The Requestor states that the large u-shaped profile and two small u-
shaped profiles are plastic extrusions produced in Canada. The PVC fabric is produced in China.
The large u-shaped profile and two small u-shaped profiles are wrapped with the PVC fabric in
Canada. Like the jewelry organizer tray, the accessory tray’s country of origin cannot be
determined by application of 19 C.F.R. § 102.11(a)(1) or (a)(2) as the product components
originate in Canada and China. In applying 19 C.F.R. § 102.11(a)(3), CBP finds that the fabric
wrapping the large and medium sized u-shaped profiles is produced in China and therefore the
foreign material must undergo the applicable tariff shift pursuant to 19 C.F.R. § 102.20. The
relevant tariff shift rule allows for “[a] change to heading 3922 through 3926 from any other
subheading, including another heading within that group…” Because the fabric produced in
China is classified under heading 5903, HTSUS, then the accessory tray classified under heading
3926, HTSUS, undergoes the applicable tariff shift pursuant to 19 C.F.R. § 102.20. Thus, the
country of origin for the accessory tray is Canada.
With respect to the drawer liner, it remains a separate component and is sold with the two
trays as a set. As 19 C.F.R. § 102.17 provides that simple packing is a non-qualifying operation,
such the drawer liner does not undergo the requisite tariff shift, then CBP must examine the next
step in the hierarchy for determining country of origin, which leads us to apply 19 C.F.R. §
102.11(b). We note that 19 C.F.R. § 102.11(b) provides an exception for goods that are
specifically described in the Harmonized System as a set, or are classified as a set pursuant to
GRI 3. Since the drawer liner is classified with the jewelry organizer tray and accessory tray as a
set pursuant to GRI 3, CBP next considers 19 C.F.R. § 102.11(c). This regulation states that
“[w]here the country of origin cannot be determined under paragraph (a) or (b) of this section
and the good is specifically described in the Harmonized System as a set or mixture, or classified
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as a set, mixture or composite good pursuant to the General Rule of Interpretation 3, the country
of origin of the good is the country or countries of origin of all materials that merit equal
consideration for determining the essential character of the good.” In examining the components
of the drawer organizer kit and taking into consideration the criteria in 19 C.F.R. § 102.18 to
determine the essential character of the drawer organizer kit, CBP finds that the materials that
impart the essential character of the drawer organizer kit are the jewelry organizer tray and
accessory tray, which are made in Canada. Therefore, CBP determines that the country of origin
of the drawer organizer kit will be Canada.
USMCA:
The United States-Mexico-Canada Agreement (“USMCA”) was signed by the
Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA
was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA
Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note
(GN) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for
determining whether a good is an originating good for purposes of the USMCA. GN 11(b)
states:
For the purposes of this note, a good imported into the customs territory of the
United States from the territory of a USMCA country, as defined in subdivision
(l) of this note, is eligible for the preferential tariff treatment provided for in the
applicable subheading and quantitative limitations set forth in the tariff schedule
as a "good originating in the territory of a USMCA country" only if—
(i) the good is a good wholly obtained or produced entirely in the
territory of one or more USMCA countries;
(ii) the good is a good produced entirely in the territory of one or more
USMCA countries, exclusively from originating materials;
(iii) the good is a good produced entirely in the territory of one or more
USMCA countries using nonoriginating materials, if the good
satisfies all applicable requirements set forth in this note (including
the provisions of subdivision (o)); . . . .
In reviewing both the jewelry organizer tray and the drawer organizer kit, neither GN
11(b)(i) or (b)(ii) apply, as neither are “wholly obtained or produced entirely” in Canada, nor are
they “produced entirely in [Canada], exclusively from originating materials.” CBP turns to GN
11(b)(iii) to determine whether the jewelry organizer tray and drawer organizer kit are eligible
for preferential tariff treatment under the USMCA.
GN 11(b)(iii) provides that a good is eligible for preferential tariff treatment under the
USMCA if it is a “good produced in [Canada] using nonoriginating materials, if the good
satisfies all applicable requirements set forth in this note (including in the provisions of
subdivision (o)).” GN 11(o) provides for the applicable tariff shift requirements. For products
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of Chapter 39, GN 11(o) states that the applicable tariff shift is “[a] change to headings 3916
through 3926 from any other heading, including another heading within that group.” As both the
jewelry organizer tray and drawer organizer kit are classified under heading 3926, HTSUS, CBP
applies the above tariff shift requirement to each good.
The nonoriginating materials for the jewelry organizer tray are the fabric that wraps the
plastic u-shaped profiles and the ring holder, each produced in China. The fabric is classified
under heading 5903, HTSUS, and the ring holder is classified under heading 6307, HTSUS. By
application of GN 11(o), the nonoriginating materials undergo the applicable tariff shift.
Therefore, pursuant to GN 11(b)(iii), the jewelry organizer tray is eligible for preferential tariff
treatment under the USMCA.
Regarding the drawer organizer kit, GN 11(i), states:
(i) Goods classifiable as goods put up in sets.-- Notwithstanding the rules set forth in
subdivision (o) of this note, goods classifiable as goods put up in sets for retail
sale as provided for in rule 3 of the general rules of interpretation of the tariff
schedule shall not be considered to be originating goods unless— (A) each of the
goods in the set is an originating good; or (B) the total value of the nonoriginating
goods in the set does not exceed 10 percent of the value of the set. [Compiler's
note: numbering of subdivisions as set forth in proclaimed text.]
As indicated above, the jewelry organizer tray may be considered an originating good
under the USMCA. The drawer liner is classified in heading 5903. For products of heading
5903, GN 11(o) states that the applicable tariff shift is:
A change to headings 5903 through 5908 from any other chapter, except from headings
5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512
through 5516.
The nonoriginating materials for the drawer liner is the fabric from China also classified
under heading 5903, HTSUS. Therefore, as the drawer liner does not qualify as an originating
good under the USMCA, the set will not qualify for preferential tariff treatment unless the
drawer liner does not exceed 10 percent of the value of the set. Based on the information
submitted by the Requestor concerning the transaction value method, the drawer liner accounts
for 8.5% of the value of the set. As the drawer liner does not exceed 10 percent of the value of
the set, the drawer organizer kit will be eligible for preferential tariff treatment under the
USMCA.
HOLDING:
By application of GRI 3(b), the jewelry organizer tray and the drawer organizer kit are
classified under subheading 3926.90.99, HTSUS, as “Other articles of plastics and articles of
other materials of headings 3901 to 3914: Other: Other.” The 2025 column one general rate of
duty is 5.7% ad valorem.
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Pursuant to 19 C.F.R. § 102.11(a)(3), the country of origin of the jewelry organizer tray is
Canada. Pursuant to 19 C.F.R. § 102.11(c), the country of origin of the drawer organizer kit is
Canada.
Pursuant to GN 11(b)(iii), the jewelry organizer tray and drawer organizer kit are eligible
for preferential tariff treatment under the USMCA.
Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the
assumption that all of the information furnished in connection with the ruling request and
incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and
complete in every material respect. The application of a ruling letter by a CBP field office to the
transaction to which it is purported to relate is subject to the verification of the facts incorporated
in the ruling letter, a comparison of the transaction described therein to the actual transaction,
and the satisfaction of any conditions on which the ruling was based.”
A copy of this ruling letter should be attached to the entry documents filed at the time the
goods are entered. If the documents have been filed without a copy, this ruling should be
brought to the attention of the CBP officer handling the transaction.
Sincerely,
Sarah Kafka, Chief
Food, Textiles, and Marking Branch
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