US Customs Ruling (CROSS)
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Issuing Country : UNITED STATES
Date Of Issue : 2021-06-24T00:00:00
pinboards made of MDF and EVA
The tariff classification of pinboards from China. 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.
Description : pinboards
Please importantly note that only the relevant portion of the related US Ruling (Cross) is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
Source : US Customs Ruling (CROSS)
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