HQ 084015: Tariff classification of a shoe rack, sweater/accessory rack and an underbed bag produced in Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084015

                                    June 12, 1989

          CLA-2  CO:R:C:G 084015

          CATEGORY: Classification

          TARIFF NO.: 3924.90.5000

          Ms. Ruby L. Wood
          Vice President
          Evans And Wood & Co.
          P.O. Box 610005
          D/FW Airport, Texas 75261

          RE: Tariff classification of a shoe rack, sweater/accessory rack
              and an underbed bag produced in Taiwan.

          Dear Ms. Wood:

               Your letter dated February 21, 1989, addressed to our Dallas
          office concerning the tariff classification of a shoe rack,
          sweater/accessory rack and an underbed, has been referred to this
          office for a direct reply to you.

          FACTS:

               The shoe rack is, by weight, 40 percent 70D nylon/PVC, 33
          percent clear PVC sheet, 20 percent wood board, 5 percent
          velcro/rivets and 2 percent polyethylene board.  The total weight
          of the unit is .7 kilograms (kg).  This article is used in the
          home to organize and save closet space.

               The sweater/accessory rack is, by weight, 30 percent 70D
          nylon/PVC, 16 percent clear PVC sheet, 49 percent wood board, and
          5 percent velcro/rivets.  The total weight of the unit is 1.65
          kg.  This article serves the same purpose as the shoe rack.

               The underbed bag is, by weight, 68 percent 70D nylon/PVC, 20
          percent clear PVC sheet and 12 percent plastic zipper.  The total
          weight of the unit is 0.5 kg.  This article is used to store
          items which can then be placed under the bed.

          ISSUE:

               What material imparts the essential character to the above-
          listed articles?
















                                         -2-

          LAW AND ANALYSIS:

               In applying the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), the Customs Service must follow the
          terms of the statute.  Classification of goods under the HTSUSA
          is governed by the General Rules of Interpretation (GRI's).  GRI
          1 provides that "classification shall be determined according to
          the terms of the headings and any relative section or chapter
          notes, and, provided such headings or notes do not otherwise
          require, according to [the remaining GRI's taken in order]."  In
          other words classification is governed first by the terms of the
          headings of the tariff and any relative section or chapter notes.

               In this instance GRI 3 is applicable.  Its relevant portions
          read as follows:

               3.    When, by application of rule 2(b) or for any other
                     reason, goods are, prima facie, classifiable under two
                     or more headings, classification shall be effected as
                     follows:

                     (a)  The heading which provides the most specific
                          description shall be preferred to headings
                          providing a more general description.  However,
                          when two or more headings each refer to part only
                          of the materials or substances contained in mixed
                          or composite goods or to part only of the items
                          in a set put up for retail sale, those headings
                          are to be regarded as equally specific in
                          relation to those goods, even if one of them
                          gives a more complete or precise description of
                          the goods.

                     (b)  Mixtures, composite goods consisting of different
                          materials or made up of different components, and
                          goods put up in sets for retail sale, 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.

               The Explanatory Notes for GRI 3(b) state in pertinent part
          as follows:

                  (VIII)  The factor which determines essential character
                          will vary as between different kinds of goods.
                          It may, for example, be determined by the nature
                          of the material or component, its bulk, quantity,
                          weight or value, or by the role of a constituent
                          material in relation to the use of the goods.











                                         -3-


               It is our position that  PVC imparts the essential character
          to the products in issue.  Although  nylon helps to reinforce the
          plastic sheeting, it is the plastic sheeting which forms the
          protective surface of the articles and constitutes the most
          distinctive characteristic of the articles.  The PVC is the
          component which is indispensable to the designated uses of the
          products.

          HOLDING:

               The shoe rack, sweater/accessory rack and the underbed bag
          are classifiable under subheading 3924.90.5000, HTSUSA, as other
          household articles, of plastics, other, other, with duty at the
          rate of 3.4 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division







































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          1cc John Durant
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