CLA-2-39:OT:RR:NC:N4:422
Ms. Lesa Hubbard
JC Penney
2401 S. Stemmons Freeway, Ste. 4000
Lewisville, TX 75067
RE: The tariff classification of pinboards from China
Dear Ms. Hubbard:
In your letter dated June 15, 2021, you requested a tariff classification ruling. Photographs were submitted along with your ruling request.
The products to be imported are identified as pinboards, item numbers 316207-C and 316207-D. Each pinboard contains four push pins and is designed to be displayed in the home.
Item number 316207-C is a Hexagon Pinboard. The pinboard is comprised of 70% medium density fiberboard (MDF), 18% ethylene vinyl acetate (EVA) and 12% linen. It measures approximately 17.5 inches high by 20 inches wide by 1 inch deep. The pinboard is made of MDF and EVA and is covered with linen fabric. The EVA is approximately 6 millimeters (mm) thick, the MDF is 3mm thick, and the linen is 1mm thick.
Item number 316207-D is a pinboard with pockets. The pinboard is comprised of 52% pine wood, 20% MDF, 18% EVA and 10% linen. It measures approximately 16 inches high by 20 inches wide by 3.5 inches deep. There are four pocket inserts on the bottom of the pinboard. Each pocket inserts measures approximately 11.8 inches high by 2.45 inches wide by 1.875 inches deep. The pinboard is made of MDF and EVA and is covered with linen fabric. The EVA is approximately 6mm thick, the MDF is 3 mm thick, and the linen is 1mm thick.
The pinboards are a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The surface area of the MDF is 3mm thick, the EVA is 6mm thick and the linen fabric is 1mm thick. The MDF is not thick enough to securely hold the push pins. It is the EVA layer that performs this function. Therefore, the essential character for the two pinboards is the EVA. In accordance with GRI 3(b), the two pinboards will be classified in heading 3924, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
The applicable subheading for the pinboards, item numbers 316207-C and 316207-D will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other.” The rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division