CBP Ruling M83413 — The tariff classification of a Chrome Folding Hamper from China.

Tariff classification

Headings: 9403

GRI rules applied: GRI 3

Product description

The submitted sample is identified as Stuffiz Chrome Folding Hamper, SKU #10034297. The item is a laundry hamper made of a chrome plated wire folding frame and a removable white polyester bag. 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. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. 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 folding laundry hamper consists of a chrome plated wire folding frame, as well as a white polyester bag. No component imparts the essential character, so it is classified in accordance with GRI 3 (c). The furniture provision that covers the polyester bag appears last in numerical order among the competing headings which equally merit consideration.

CBP rationale

The applicable subheading for the Chrome Folding Hamper will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household.

Full text

NY M83413 May 26, 2006 CLA-2-94:RR:NC:SP:233 M83413 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a Chrome Folding Hamper from China. Dear Ms. Davidson: In your letter dated May 9, 2006, you requested a tariff classification ruling. The submitted sample is identified as Stuffiz Chrome Folding Hamper, SKU #10034297. The item is a laundry hamper made of a chrome plated wire folding frame and a removable white polyester bag. 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. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. 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 folding laundry hamper consists of a chrome plated wire folding frame, as well as a white polyester bag. No component imparts the essential character, so it is classified in accordance with GRI 3 (c). The furniture provision that covers the polyester bag appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Chrome Folding Hamper will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials… 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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