CBP Ruling K89368 — The tariff classification of a Canvas Storage Organizer from China.

Tariff classification

Headings: 9403

GRI rules applied: GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The item in question, designated as a Canvas Storage Organizer (Item No. 00109), is a floor-standing, three-level rack with nine hanging bins for storage. It measures 34 inches long, 11½ inches wide, and 32 inches high. The rack portion of the article consists primarily of wood and/or MDF. Hanging from each level of the rack are three rectangular bins of canvas. Attached to opposite sides at the top of each bin are two cylindrical rods. When the rods are placed perpendicularly to the rails on the rack, the rods rest on the rails and the open bin hangs down. The product is suitable for use in a laundry room, play room, and just about every other room in the house. You have submitted a picture of the item with your request. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Canvas Storage Organizer is considered to be a composite good for tariff classification purposes. No single component imparts the essential character, so the composite good will be classified in accordance with GRI 3(c). In this composite good, the heading for the textile component appears last in numerical order among the competing headings which equally merit consideration.

CBP rationale

The applicable subheading for the Canvas Storage Organizer 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…Other, Household.

Full text

NY K89368 September 10, 2004 CLA-2-94:RR:NC:SP:233 K89368 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a Canvas Storage Organizer from China. Dear Mr. Baskin: In your letter dated August 26, 2004, on behalf of Jetmax International Limited, you requested a tariff classification ruling. The item in question, designated as a Canvas Storage Organizer (Item No. 00109), is a floor-standing, three-level rack with nine hanging bins for storage. It measures 34 inches long, 11½ inches wide, and 32 inches high. The rack portion of the article consists primarily of wood and/or MDF. Hanging from each level of the rack are three rectangular bins of canvas. Attached to opposite sides at the top of each bin are two cylindrical rods. When the rods are placed perpendicularly to the rails on the rack, the rods rest on the rails and the open bin hangs down. The product is suitable for use in a laundry room, play room, and just about every other room in the house. You have submitted a picture of the item with your request. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Canvas Storage Organizer is considered to be a composite good for tariff classification purposes. No single component imparts the essential character, so the composite good will be classified in accordance with GRI 3(c). In this composite good, the heading for the textile component appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Canvas Storage Organizer 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…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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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