F85897 F8 Ruling Active

The tariff classification of a laundry hamper from Taiwan.

Issued April 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.80.6040

Headings: 9403

Product description

The submitted sample, style #57078, is a laundry hamper composed of a 100% canvas bag attached to a metal x-shaped frame with four metal snaps. The article measures approximately 16 ½” x 11” x 23” and is designed to be placed on the floor. The above-described item is a composite good whose essential character is not clearly imparted by either the canvas bag or the metal 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. The item is classified as furniture, and in that chapter, the classification for the canvas bag occurs last.

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 F85897 April 18, 2000 CLA-2-94:RR:NC:SP:233 F85897 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Rabia Tewari Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a laundry hamper from Taiwan. Dear Ms. Tewari: In your letter dated April 11, 2000, you requested a tariff classification ruling. The submitted sample, style #57078, is a laundry hamper composed of a 100% canvas bag attached to a metal x-shaped frame with four metal snaps. The article measures approximately 16 ½” x 11” x 23” and is designed to be placed on the floor. The above-described item is a composite good whose essential character is not clearly imparted by either the canvas bag or the metal 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. The item is classified as furniture, and in that chapter, the classification for the canvas bag occurs last. 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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