CBP Ruling N020228 — The tariff classification of 7-Tier Shoe Rack from China.

Tariff classification

Headings: 9403

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

Product description

The furniture item consists of an unassembled shoe rack, SKU number 63270. It is constructed of two plastic end pieces that are connected to each other by seven pairs of aluminum hollow rods. The shoes are then placed on the aluminum rods with the heel of the shoe hooking over one of the rods. When assembled the shoe rack is designed to be placed on the floor or ground. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. Inasmuch as the shoe rack is a composite good [metal. plastic] its classification is governed by GRI 3(b), HTSUS, which reads as follows: 3. When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The factor which determines essential character will vary between different kinds of goods. It may, for example be determined by the nature of the materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The essential character of the shoe rack is imparted by the aluminum components. The aluminum gives the shoe rack its support and makes up the majority of its weight. It is also the most prominent feature of the rack.

Full text

N020228 December 7, 2007 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0020, Ms. Francine Ramsey Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of 7-Tier Shoe Rack from China. Dear Ms. Ramsey: In your letter dated November 9, 2007 you requested a tariff classification ruling. The furniture item consists of an unassembled shoe rack, SKU number 63270. It is constructed of two plastic end pieces that are connected to each other by seven pairs of aluminum hollow rods. The shoes are then placed on the aluminum rods with the heel of the shoe hooking over one of the rods. When assembled the shoe rack is designed to be placed on the floor or ground. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. Inasmuch as the shoe rack is a composite good [metal. plastic] its classification is governed by GRI 3(b), HTSUS, which reads as follows: 3. When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The factor which determines essential character will vary between different kinds of goods. It may, for example be determined by the nature of the materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The essential character of the shoe rack is imparted by the aluminum components. The aluminum gives the shoe rack its support and makes up the majority of its weight. It is also the most prominent feature of the rack. The applicable subheading for the shoe rack will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other furniture and parts thereof: Other metal furniture, Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” 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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