CLA-2-83:OT:RR:NC:N1:121
Ms. Debbie Taylor
The Container Store
500 Freeport Parkway
Coppell, Texas 75019-3863
RE: The tariff classification of a bookend from China
Dear Ms. Taylor:
In your letter dated August 3, 3010, you requested a tariff classification ruling. The submitted sample will be retained by this office.
The merchandise under consideration is an “L” shaped bookend used to hold books upright, SKU#s 10052642 and 10052643. It is made of base metal covered entirely in polyester fabric. The textile covering features a geometric pattern and comes in brown and green. The bookend measures approximately 7.5 inches high by 7.5 inches long by 5.5 inches wide overall.
Under the General Rules of Interpretation (GRI), specifically GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the subject bookend is composed of different components (metal and textile) and is therefore considered a composite good. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The essential character of the bookend is provided by the base metal component since it is this component that gives the structure to the article and provides the function, which is to support books upright.
The applicable subheading for the bookend will be 8304.00.0000, HTSUS, which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403. The duty rate 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division