CLA-2-39:OT:RR:NC:N2:222
Ms. Sarah Otey
UPS Trade Management Services
3333 Beverly Road, A3-369-B
Hoffman Estates, IL 60179
RE: The tariff classification of a locker vanity with plastic mirrors, memo board and porous-tipped marker from China
Dear Ms. Otey:
In your letter dated March 13, 2009, on behalf of Sears Holdings Corporation, you requested a tariff classification ruling.
The submitted sample is identified as a Magnetic Locker Vanity with Light, Item 800420355018. The vanity is constructed of molded plastic and measures approximately 5”W x 6¼”H x 1¼”D It is designed to be attached to the inside of a locker by four magnets that are attached to the back of the unit. The vanity has two white doors on the front of the unit, which also serve as a memo board when in the closed position. Included with the importation is a porous-tipped marker that is fitted into a cap, which has an attached eraser that appears to be made of a felt-like material. There are two clips on the external right side of the vanity that are designed to hold the marker when not in use.
The two doors are attached by hinges at opposite sides of the front of the vanity. They open outwardly by parting at the center of the vanity to reveal three mirrors; one on the inside of each of the two doors and the third in the center of the interior of the vanity. The mirrors are illuminated by two battery-operated small lights. There is storage space on the inside of the vanity and there are three hooks on the bottom of the exterior to hang keys. As you requested, the sample will be returned to you.
The vanity is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Each of the two mirrors on the inside of the two doors measure approximately 2¼” x 6¼” and the center mirror of the interior measures approximately 4¾” x 5½”. When the two doors are in the closed position, the external memo board measures approximately 4¾” x 6¼”. The combined total surface area of the three mirrors is greater than that of the memo board. In addition, the memo board is split down the middle, where the two doors will part when opened, which creates a minor inconvenience when writing or drawing upon it. The storage space within the vanity is relatively small. The two small lights add to the attractiveness of the mirrors. Therefore, it is the opinion of this office that the plastic mirrors provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item 800420355018 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for…toilet 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