CLA-2-73:OT:RR:NC:N1:113
Mr. Gary Chasser
Morgan® Home
75 Lower Main Street
Aberdeen, NJ 07747
RE: The tariff classification of cable ties from China
Dear Mr. Chasser:
In your letter dated October 28, 2013, you requested a tariff classification ruling. Samples of the cable ties under consideration were submitted for our review.
The subject articles are identified in your letter as cable ties consisting of a wire covered with plastic. Since the wire in the cable ties attracts a magnet, our office believes that the wire is comprised of iron or steel. Each cable tie measures approximately 10 inches in length and ¼ inch in width. Each end of the cable tie is in the shape of a hand with one or two long fingers extended which feature a smiley face. You indicate that the articles under consideration are used to tie computer cables, electric cords, etc. In their condition as imported, three cable ties will be packed together on a blister display card ready for retail sale.
Each cable tie is a composite article that consists of an iron or steel wire with a plastic coating. The iron or steel component and the plastic component 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 (GRIs), 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 or steel and the plastic components of the subject cable ties 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 cable tie is a composite good, we must apply rule 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 or steel component, or the plastic component imparts the essential character to the cable tie in question. 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 cable tie under consideration is to tie the computer cables, electric cords, etc. and the iron or steel wire directly performs the function of holding the cables or cords. Therefore, it is the opinion of this office that the iron or steel wire imparts the essential character to the cable tie in question. In accordance with GRI 3(b), the cable tie under consideration will be classified as an other article of iron or steel wire.
The applicable subheading for the cable ties will be 7326.20.0071, HTSUS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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 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 Ann Taub at (646) 733-3018.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division