CLA-2-39:OT:RR:NC:N4:422
Krisanne Fischer
Customs Compliance
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of plastic drawers from Korea
Dear Ms. Fischer:
In your letter dated March 11, 2020, you requested a tariff classification ruling on behalf of your client, QVC Inc. A sample, product information, and photos were submitted for our review. The sample will be returned, as requested.
Item K49791 is a two-piece set of drawers made of plastic with stainless steel rails. The drawers measure (13 ¾” x 12 ?” x 3”). They can be used in a refrigerator or clipped onto the underside of any flat surface to provide additional storage in the home.
You suggest classification in 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which covers parts of refrigerators. Since the drawers are used in various settings, and are not exclusively used with refrigerators, they are not classified under heading 8418, as parts of refrigerators. Alternatively, you suggest classification in 3924.90.5650, HTSUS, as other household articles of plastic. We agree.
The Explanatory Notes (EN) to the HTSUS, General Rules of Interpretation (GRI) 3(b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Item K49791 is a composite good of plastic and metal. The plastic provides the majority of the integrity and structure to the drawers as well as the majority of the bulk. Therefore, it is the opinion of this office that the plastic component imparts the essential character to the drawers. In accordance with GRI 3(b), the applicable subheading for item K49791 will be 3924.90.5650, HTSUS, which provides for “…other household articles and hygienic or toilet articles, of plastic: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division