CLA-2-39:OT:RR:NC:N4:422
Ms. Elizabeth T. Weinzierl-Gutmann
Savino Del Bene U.S.A. Inc.
149-10 183rd Street
Jamaica, NY 11413
RE: The tariff classification of a plastic shoe organizer from China
Dear Ms. Weinzier-Gutmann:
In your letter dated March 3, 2014, on behalf of E-Z Do Inc., you requested a tariff classification ruling
The submitted sample is identified as an Over-the-Door Shoe Organizer, Item# 7412502. The item is constructed of 24 pockets that are made of clear polyvinyl chloride (PVC) plastic sheeting material, which are stitched to a nonwoven fabric back panel. The pockets are situated in 6 rows, one beneath the other, with 4 pockets in each row. Piping made of narrow white plastic strips is used as a binder for the stitches and as a capping for the edges of the PVC sheeting. Each pocket is designed to hold one individual shoe.
Four apertures ringed with metal grommets are located across the top of the item. Four metal hooks are included with the item and are designed to be respectively inserted through the apertures to facilitate the hanging of the item over a door. The entire item measures approximately 64 inches long by 19 inches wide. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Although the textile panel forms the back of the pockets, the front portion of the pockets is formed by the PVC sheeting, reinforced with plastic piping. The clear plastic sheeting allows for easy identification of the shoes that will be stored in the pockets and this characteristic defines the item as a shoe organizer. Therefore, it is the opinion of this office that the PVC sheeting provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item# 7412502 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics. The rate of duty will be 3.4 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 Gary Kalus at [email protected]
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division