E87836 E8 Ruling Active

The tariff classification of a laundry hamper from China.

Issued October 12, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.80.6040

Headings: 9403

Product description

The submitted sample, Item C35C0006, is a laundry hamper composed of a canvas bag attached to a wooden x-shaped frame. The article is designed to be placed on the floor or ground. The above-described item is a composite good whose essential character is not clearly imparted by either the canvas bag or the wooden frame. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the canvas bag occurs last. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the laundry hamper will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, household.

Full text

NY E87836 October 12, 1999 CLA-2-94:RR:NC:SP:233 E87836 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Ginny Poyer Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a laundry hamper from China. Dear Ms. Poyer: In your letter dated September 17, 1999, you requested a tariff classification ruling. The submitted sample, Item C35C0006, is a laundry hamper composed of a canvas bag attached to a wooden x-shaped frame. The article is designed to be placed on the floor or ground. The above-described item is a composite good whose essential character is not clearly imparted by either the canvas bag or the wooden frame. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the canvas bag occurs last. Your sample is being returned as requested. The applicable subheading for the laundry hamper will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, household. The rate of duty will be free. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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