The tariff classification of a shower caddy from China.

N122595 October 4, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Moonyoung ParkManagerUnited Customhouse Brokers, Inc.540 East Alondra BoulevardGardena, CA 90248 RE: The tariff classification of a shower caddy from China. Dear Ms. Park: In your letter dated September 8, 2010, on behalf of Simplehuman, LLC, you requested a tariff classification ruling. At issue is an item described as a shower caddy. The shower caddy consists of an adjustable aluminum pole, with rubber tips on each end, capable of extending to a height of approximately 112 inches. The aluminum pole can be adjusted to accommodate the ceiling height of the room. Attached to this pole are three baskets. Each basket is composed of a stainless steel frame with a bottom tray made from ABS plastic, and has a buckle on the pole made from chrome ABS. The baskets can be positioned at different heights along the pole, based on the preference of the user, and are used to store a variety of bathroom articles and toiletries. Photos indicate that the shower caddy is floor standing and designed to be placed vertically into a bathroom or shower stall. See New York Ruling Letters R04652, dated August 30, 2006, and N011959, dated June 6, 2007. Under the General Rules of Interpretation (GRIs), specifically at GRI 3 (b), Harmonized Tariff Schedule of the United States (HTSUS), the subject shower caddy is composed of different components and is therefore considered a composite good. Composite goods under GRI 3 ( b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the "whole product" is classified as if it consisted only of that material or component which imparts the essential character to the composite good.The Explanatory Notes (ENs) to the HTSUS, at 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. In this case, the shower pole is composed of aluminum and provides the structural support onto which the stainless steel frame storage baskets are mounted. Accordingly the metal imparts the essential character to the good. The applicable subheading for the shower caddy, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other.” 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