The tariff classification of a magazine basket from China.

N093292 February 18, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Tammie Oliver Customs Compliance Coordinator Kohl’s Department Stores, Inc. – Corporate Governance N56 W17000 Ridgewood Drive, Building 3 Menomonee Falls, WI 53051 RE: The tariff classification of a magazine basket from China. Dear Ms. Oliver: In your letter dated January 28, 2010, you requested a tariff classification ruling. The sample you submitted will be returned as requested. A sample has been submitted of a magazine basket, item number MFC4018. The basket is made of paperboard covered with faux leather (from polyethylene) and non-woven fabric. This item measures 14 inches high by 5 inches wide by 7.25 inches deep. The stated total cost is $5.36, with reported cost and weight breakdowns: paperboard $2.41/505g, faux leather $2.41/400g, and non-woven fabric $0.54/95g. It is designed to be floor standing and to be used for storage of magazines and other reading matter. You have also inquired about the classification of the magazine basket when the faux leather covering is replaced by cotton canvas, but the rest of the materials remain the same. In this alternate case the paperboard is $2.41/505g, the cotton canvas is $2.41/404g and the non-woven fabric is $0.54/95g. The magazine basket is composed of different components and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that 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 components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the faux leather is equal to the cost of the paperboard, yet more importantly, covers the magazine basket making it the visible surface of the item, resulting in the faux leather imparting the essential character to the good. For the alternate case, the cotton canvas used in place of faux leather, is still equal to the cost of the paperboard, and with the same emphasis covers the magazine basket making it the visible surface of the item, resulting in the cotton canvas imparting the essential character to the good. The applicable subheading for the magazine basket, whether of faux leather or cotton canvas, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials…Other; 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division