CBP Ruling R01388 — The tariff classification of canvas two or four drawer storage units from China.

Tariff classification

Headings: 9403

GRI rules applied: GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The merchandise to be imported consists of canvas two or four drawer storage units. The items are designed to be used in a child’s bedroom to hold and store toys, books, clothing, etc. The two drawer unit drawer unit measures 16” wide x 14” deep x 25 ¼” high. The four drawer unit measures 16” wide x 14” deep x 45 ¾” high. Both units have canvas drawers and a metal frame with a small wood top. You have submitted a photograph of the storage units with your request. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note IX to GRI 3(b) describes composite goods as those in which the components are attached to each other to form a practically inseparable whole as well as those with separable components, provided these components are adapted one to the other and are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. The canvas storage unit is considered to be a composite good for tariff classification purposes. No single component imparts the essential character, so the composite good will be classified in accordance with GRI 3(c). In this composite good, the heading for the canvas component appears last in numerical order among the competing headings which equally merit consideration.

CBP rationale

The applicable subheading for the canvas two or four drawer storage units will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household.

Full text

NY R01388 February 9, 2005 CLA-2-94:RR:NC:SP:233 R01388 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Agnesann B. Mansfield New Cargo Furniture Inc./dba Pier 1 Kids 2900 West Seminary, Suite 100 Fort Worth, TX 76133 RE: The tariff classification of canvas two or four drawer storage units from China. Dear Ms. Mansfield: In your letter dated February 3, 2005, you requested a tariff classification ruling. The merchandise to be imported consists of canvas two or four drawer storage units. The items are designed to be used in a child’s bedroom to hold and store toys, books, clothing, etc. The two drawer unit drawer unit measures 16” wide x 14” deep x 25 ¼” high. The four drawer unit measures 16” wide x 14” deep x 45 ¾” high. Both units have canvas drawers and a metal frame with a small wood top. You have submitted a photograph of the storage units with your request. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note IX to GRI 3(b) describes composite goods as those in which the components are attached to each other to form a practically inseparable whole as well as those with separable components, provided these components are adapted one to the other and are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. The canvas storage unit is considered to be a composite good for tariff classification purposes. No single component imparts the essential character, so the composite good will be classified in accordance with GRI 3(c). In this composite good, the heading for the canvas component appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the canvas two or four drawer storage units will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other, Household.” The rate of duty will be Free. 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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