CLA-2-39:OT:RR:NC:N2:222
Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495
RE: The tariff classification of a plastic covered paperboard storage box from China
Dear Ms. Ramsey:
In your letter dated August 27, 2008, you requested a tariff classification ruling.
The submitted sample is identified as a Decorative Remote Storage Box with Frame, SKU# 71350. This item is a storage box made of rigid paperboard that is covered with cellular polyurethane (PU) plastic sheeting that is black in color. The PU sheeting has a faux leather appearance and is backed with a non-woven textile material that is present merely for reinforcement purposes. This box will also be imported by your company in brown, identified as SKU# 71351 and red, identified a SKU# 71352. The box measures 9-1/4” by 10-3/4” by 2” high. There are three compartments inside the box that are designed to store three remote controls respectively. The box incorporates a magnetic steel closure.
There is a cut-out on the front cover of the box that is designed to house a 4” by 6” photograph and is covered with a sheet of polyvinyl chloride (PVC) plastic material. Access is gained to the cut-out through a rectangular door on the back side of the front cover, which is made of the same material as the front cover. The door is only permanently attached on one of four sides and is held in place by a clip at the opposing side to the side that is attached. There is decorative stitching around the perimeter of the cover and back of the box as well as around the cut-out on the front cover.
This item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. The bulk and shape of the item is provided by the box. The picture frame is merely a cut-out on the front cover that is designed to decorate the box and is subsidiary to the box itself. This item would likely be purchased by a consumer to display within the home rather than to keep in a storage closet. A consumer would be attracted to the leather like appearance of the box, which is provided by the polyurethane plastic exterior. Therefore, it is the polyurethane plastic exterior that provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for SKU# 71350, SKU# 71351 and SKU# 71352 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. 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 (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division