CLA-2-39:OT:RR:NC:N4:421
Ms. Antoinette McKnight
American Shipping Company, Inc.
250 Moonachie Rd., 5th Floor
Moonachie, NJ 07074
RE: The tariff classification of “Hold on Handles” from China
Dear Ms. McKnight:
In your letter dated February 3, 2011, on behalf of Greater Than One Kids, LLC, you requested a tariff classification ruling.
Three samples were provided with your letter. The Hold on Handles are designed to encourage young children to stay within arm’s reach of a parent or other adult. The “Single Handle Set” consists of a rigid plastic handle attached to an adjustable textile strap which secures to a large U-shaped aluminum clip. A textile hand grip is permanently sewn onto a projecting slot on the aluminum clip. This item is designed to be connected to a stroller, shopping cart, handbag or belt via the aluminum clip. In the alternative, an adult may slide his wrist into the loop formed by the textile hand grip or may hold onto the grip with his hand. The child grasps the rigid plastic handle at the other end of the adjustable strap, thereby staying within reach of the adult. The “Double Handle Set” is similar in design and function but includes two rigid plastic handles, each attached by means of its own adjustable strap onto the aluminum clip. This set is intended for use with two children. The “Spare Handle” consists of a rigid plastic handle attached to an adjustable textile strap. As it name implies, the Spare Handle can be added to Single or Double Handle Sets when an extra handle is needed.
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 components of the Hold On Handles, 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. The Hold on Handles are composite goods made up of plastic handles, textile straps and aluminum clips. The essential character is imparted by the plastic handles.
As you requested, the samples will be returned.
The applicable subheading for the Hold on Handles Single Handle Set, Double Handle Set and Spare Handle will be 3926.90.2500, HTSUS, which provides for other articles of plastics...handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division