CBP Ruling M82465 — The tariff classification of a floor standing ironing board from China.

Tariff classification

Headings: 9403

GRI rules applied: GRI 1, GRI 3, GRI 3(b)

Product description

The ironing board is floor standing. It consists of a molded plastic ironing surface and metal legs. Classification of goods under the Harmonized Tariff Schedule of the United States(HTS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods consisting of more than one material or component, which are classifiable under two or more headings, are classified according to the principles of GRI 3. GRI 3(b) states that composite goods consisting of different materials shall be classified according to the material which gives them their essential character. The factor which determines the essential character may vary between different kinds of goods. The subject ironing board is a composite good consisting of different components: the plastic ironing surface and the metal legs. The essential character is imparted by the plastic ironing surface.

CBP rationale

The applicable subheading for the ironing board will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof: furniture of plastics: other, household.

Full text

NY M82465 April 27, 2006 CLA-2-94:RR:NC:SP:233 M82465 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Vicki Roye Kuehne & Nagel, Inc. 4985 Outland Center Drive Memphis, TN 38118 RE: The tariff classification of a floor standing ironing board from China. Dear Ms. Roye: In your letter dated April 6, 2006, on behalf of Earle Industries, you requested a tariff classification ruling. A sample was provided with your letter. The ironing board is floor standing. It consists of a molded plastic ironing surface and metal legs. Classification of goods under the Harmonized Tariff Schedule of the United States(HTS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods consisting of more than one material or component, which are classifiable under two or more headings, are classified according to the principles of GRI 3. GRI 3(b) states that composite goods consisting of different materials shall be classified according to the material which gives them their essential character. The factor which determines the essential character may vary between different kinds of goods. The subject ironing board is a composite good consisting of different components: the plastic ironing surface and the metal legs. The essential character is imparted by the plastic ironing surface. The applicable subheading for the ironing board will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof: furniture of plastics: other, household. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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