The tariff classification of a home multiple use storage organizer

N251458 March 31, 2014 CLA-2-63:OT:RR:NC:N4:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Esther Smith Rim Logistics, Limited 1001 West Walnut Street Rancho Dominguez, CA 90220 RE: The tariff classification of a home multiple use storage organizer Dear Ms. Smith: In your letter dated March 11, 2014, you requested a tariff classification ruling on behalf of your client, OMT Enterprises, Incorporated, of Gardena California. You submitted a sample of an open-top home storage bin made up of nonwoven textile fabric over paperboard panels. The storage bin has a permanent fabric-covered divider panel sewn into the center creating two storage sections. The end panels both have cut-out handles for ease of transport throughout the home. A woven mesh fabric is sewn to the inside of each end panel creating two storage pockets. One end panel has an elastomeric strap sewn to the outside to close the storage bin accordion-style when not in use. To use, the elastomeric strap is pulled over to open the storage bin. The fabric-covered paperboard bottoms are unfolded and pressed firmly into the bottom. The divided storage bin measures 10-1/2”H x 19-1/2”L x 12-1/2”W. The applicable subheading for the divided storage bin will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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/. You state that you think that the item should be classified under subheading 9403.89.6010, HTSUS, which provides for furniture of other materials, including cane, osier, bamboo, or similar materials: Other, Other, Home. However, as the item is not designed to stand on the floor, classification as furniture is not applicable. The sample will be returned. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division