CLA-2 RR:TC:FC 959150 K
Port Director
U.S. Customs Service
4477 Woodson Road
St. Louis, Missouri 63134
RE: Application For Further Review of Protest No. 4503-96-100001;
Sweater Dryer
Dear Port Director:
The following is our response to the referral by your office
received on April 9, 1996, of the request for further review of
the above-referenced protest.
FACTS:
The consumption entries covering the imported merchandise
were reported as being liquidated on November 24, 1995 and
January 5, 1996, under the basket provision for other made up
textile articles, in subheading 6307.90.99, (HTSUS), with duty at
the 1995 and 1994 general rates of 7 percent ad valorem. A
timely protest under 19 U.S.C. 1514 was received on January 16,
1996. The protestant requested reliquidation of the entries
under the basket provision for other household articles of
plastics in subheading 3924.90.55, HTSUS, with duty at the 1995
and 1994 general rate of 3.4 percent ad valorem.
A sample was submitted. The product is a sweater dryer
rack. A single rack consists of four plastic tubes approximately
« inches in diameter and 26 inches long. The tubes are inserted
into four plastic corner legs. The corner legs are 5 « inches in
height. A 27 inch by 27 inch open nylon fabric netting, with the
use of fasteners, is stretched over the four plastic tubes and a
sweater is placed on top of the netting for drying. The
packaging material indicates that the racks are stackable to save
space, are easy to store, and can be used in doors or outdoors.
The weight and value of the plastic tubes is stated to be greater
than the weight and value of the nylon netting.
ISSUE:
The issue is what is the material that imparts the essential
character of the sweater dryer for purposes of determining the
classification of the product.
LAW AND ANALYSIS:
The classification of imported merchandise under the HTSUS
is governed by the principles set forth in the General Rules of
Interpretation (GRI). GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff schedule and any relative section and chapter notes and,
unless otherwise required, according to the remaining GRI, taken
in their appropriate order. Accordingly, we first have to
determine whether the articles are classified under GRI 1. There
is no specific provision in the tariff for a sweater dryer
consisting of a plastic tubular rack and a nylon mesh and GRI 1
is not applicable. Therefore, GRI 2 requires that the
"classification of goods consisting of more than one material or
substance shall be according to the principles of rule 3." GRI
3(b) is applicable for goods made up of different components and
that rule requires that "...composite goods of different
materials or made up of different components... which cannot be
classified by reference to 3(a), shall be classified as if they
consisted of the material or component which gives them their
essential character, insofar as this criterion is applicable."
Classification at the time of liquidation was by virtue of
GRI 3(b) and the nylon netting was determined to be the component
which gives the sweater dryer its essential character.
One of the articles in New York Ruling Letter (NYRL) 855706,
dated September 11, 1990, concerned a sweater dryer with a metal
frame covered with a vinyl coating with rubber suction cups
attached to the frame. The metal frame could be folded when not
in use. The other component consisted of a knit open worked
fabric 23 1/4 x 23 inches, with metal grommets, one in each
corner. The ruling held that the sweater dryer, presumedly on
the basis of essential character, was classified as other
household articles and parts thereof, of iron or steel, not
coated or plated with precious metal, in subheading 7323.99.9000,
HTSUS (1990). In NYRL 855828, dated September 19, 1990, a
similar ruling was issued for a similar sweater dryer.
In both of the cited NYRLs, Customs determined that the
steel frames gave the sweater dryers their essential character.
The sweater dryer in question differs with the merchandise in the
cited cases in that the frame for the rack is composed of plastic
rather than metal. And like the metal ones, the plastic racks
can be stored when not in use, and they can be used outdoors or
indoors (such as in a bathroom, a bathtub, a laundry room, or on
a kitchen table).
Based upon our precedent rulings, we conclude that the
instant sweater dryer is classified as a household article and
that the plastic tubes imparts the essential character.
HOLDING:
A sweater dryer, as described above, composed of a plastic
tubular rack with a nylon fabric that goes on top of the rack, is
classified by virtue of GRI (3)(b), HTSUS, as other household
articles of plastics in subheading 3924.90.55, HTSUS, with duty
at the 1995 and 1994 general rate of 3.4 percent ad valorem.
You are directed to allow the protest in full.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, Revised Protest Directive, dated August 4, 1993, a
copy of this decision attached to Customs Form 19, Notice of
Action, should be provided by your office to the protestant no
later than 60 days from the date of this decision and any
reliquidations of entries in accordance with this decision must
be accomplished prior thereto. Sixty days from the date of this
decision the Office of Regulations and Rulings will take steps to
make this decision available to Customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act and other public
access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division