N340542

N340542 July 2, 2024 CLA-2-59:OT:RR:NC:N2:350 CATEGORY: Classification; Country of Origin; Trade Agreement TARIFF NO.: 3926.90.9985; 5903.10.2090; 9903.88.03 Ian Povey TAG Hardware 19072 26 Avenue, Suite 100 Surrey V3Z 3V7 Canada RE: The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a drawer liner and drawer divider rail with liner kit. Dear Mr. Povey: In your letter dated June 5, 2024, you requested a binding ruling on the tariff classification, country of origin, and eligibility of a drawer liner and drawer divider rail with liner kit under the United States-Mexico-Canada Agreement (USMCA). FACTS: The first item under consideration is a drawer liner intended to be used for lining drawers in a closet drawer or dresser. The liners are composed wholly of polyester woven fabric laminated to a layer of cellular PVC on one side. The PVC layer is stamped with a pattern and cured with heat to give it a faux leather look. You state that the textile layer is brushed to help with adhesion. The liners are available in four lengths, 18 inches, 24 inches, 30 inches, and 36 inches, and are available in three different colors: winter, oyster, and pewter. In your request, you indicate that the drawer liner will be imported both as a standalone item, in addition to being imported as part of a drawer divider rail with liner kit. This ruling addresses both the standalone drawer liner and the drawer divider rail with liner kit. According to the information provided, the drawer liner manufacturing process is as follows: The fabric is manufactured and laminated to the PVC in China. The PVC fabric is then imported to Canada in 55-inch rolls along with rolls of double-sided adhesive tape from China. In Canada, the PVC fabric rolls are sliced to an exact width, then re-rolled. Once the roll is cut, the double-sided adhesive tape is applied to both sides of the PVC fabric roll. The tape laminated rolls are cut into rectangles to match the sides of the drawer, then packaged and boxed in preparation for shipping. The second item under consideration is a kit consisting of a pair of divider rails and a drawer liner. The pair of divider rails are made from extruded polyvinyl chloride (PVC) plastic. They serve the purpose of retaining dresser drawer dividers. You indicate the rails are extruded in Canada using resin pellets sourced from the United States. They are cut into eight-foot lengths as they exit the extruder. A double-sided adhesive tape from China is applied along the back of the entire length of the divider rail. Later they will be cut-to-length to match the drawer width. These rails will be available in four lengths, 18 inches, 24 inches, 30 inches, and 36 inches, and three different colors, winter, oyster, and pewter. You state that the liner included in this kit is the same item as the standalone liner, described above. You further indicate that the drawer divider rail with liner kit will be available together as one part number, which is unique to the color and dimensions of the drawer. The rails and liners are meant to be used together in a single drawer; however, the purpose of the rails is to hold the drawer dividers in place. ISSUES: What is the classification, country of origin, and USMCA eligibility for the drawer liners and drawer divider rail with liner kit? LAW AND ANALYSIS: In order to classify the goods, we must first determine whether the items packaged together, the drawer divider rail with liner kit, meets the tariff definition of a set. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The drawer divider rail with liner kit, consists of two items classifiable under separate headings packaged and ready for retail sale. Therefore, the kit fulfills the requirements of (a) and (c), above. However, we believe that they fail requirement (b). The function of each item does not join that of the other items in a way that might be interpreted as meeting a particular need or carrying out a specific activity. That is, the rails serve the purpose of retaining dresser drawer dividers, which are not part of this kit and are imported separately. The liner which is included in the kit functions solely to line closet drawers or dressers and does not interact with the rails. The needs and activities are entirely independent of each other. This is a collection of related items but is not a set for tariff purposes. Thus, the drawer divider rails with liner kit is not a set for purposes of classification under GRI 3(b). We therefore proceed with classification of the drawer divider rails and drawer liner, separately. We first consider the drawer liner. As the drawer liner is a plastic-textile combination good, we must turn to the ENs for Chapter 39, which address plastic-textile combinations in part as follows: The following products are also covered by this Chapter: […] (d) Plates, sheets and strip of cellular plastics combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, where the textile is present merely for reinforcing purposes. In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle and lace and textile products of heading 58.11, are regarded as having a function beyond that of mere reinforcement. As the subject fabric has been brushed to help with adhesion, we have determined that this process reflects further working that therefore excludes the liners from classification in Chapter 39 and are therefore classified as fabrics of Chapter 59. Note 2 to Chapter 59, HTSUS, defines the scope of heading 5903, under which textile fabrics, which are coated, covered, impregnated, or laminated with plastics, are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastic. Note 2 states in part that heading 5903, HTSUS, applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39); (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39); (4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); […] Sinc

In order to classify the goods, we must first determine whether the items packaged together, the drawer divider rail with liner kit, meets the tariff definition of a set.  The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level.  EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).”  Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.The drawer divider rail with liner kit, consists of two items classifiable under separate headings packaged and ready for retail sale.  Therefore, the kit fulfills the requirements of (a) and (c), above.  However, we believe that they fail requirement (b).  The function of each item does not join that of the other items in a way that might be interpreted as meeting a particular need or carrying out a specific activity.  That is, the rails serve the purpose of retaining dresser drawer dividers, which are not part of this kit and are imported separately.  The liner which is included in the kit functions solely to line closet drawers or dressers and does not interact with the rails.  The needs and activities are entirely independent of each other.  This is a collection of related items but is not a set for tariff purposes.  Thus, the drawer divider rails with liner kit is not a set for purposes of classification under GRI 3(b).  We therefore proceed with classifica