The tariff classification of storage bins from China

NY M84635 June 30, 2006 CLA-2-63:RR:NC:N3:351 M84635 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Terri Ursery Garden Ridge 19411 Atrium Place Suite 170 Houston, TX 77084-6099 RE: The tariff classification of storage bins from China Dear Ms. Ursery: In your letter dated June 16, 2006, you requested a tariff classification ruling. The submitted sample is a set of four square suede storage baskets. They are constructed of paperboard that is covered with 100% brushed polyester fabric. The nesting bins measure 9.5”W x 8.5” Tall (GR SKU# 123921976), 11”W x 9” Tall (GR SKU# 123921974), 12.5”W x 10” Tall (GR SKU# 123921973), and 14” x 11” Tall (GR SKU# 123921972). The applicable subheading for the storage bins will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The duty rate will be 7% ad valorem. You ask if these bins are classifiable in heading 4819, HTSUS, which provides, in pertinent part, for certain boxes of paper or paperboard. However, the subject box is a "composite good" consisting of both paperboard and polyester textile fabric. While the paperboard gives the box its structure, the fabric provides aesthetic appeal and marketability. We thus find that the essential character of the overall product cannot clearly be ascribed to either single material. General Rule of Interpretation (GRI) 3c, HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The competing headings here are 4819 and 6307, HTSUS. Heading 6307 appears last. 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/. Your inquiry does not provide enough information for us to give a classification ruling on GR SKU# s 123921989, 123921990, and 123921986. Your request for a classification ruling should include samples of these three items and descriptive literature indicating specifically how these items are used. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division