CLA-2-94:OT:RR:NC:N4:433
Nicole Trimble
Agra-Services Brokerage Co., Inc.
221-20 147th Avenue
Jamaica, NY 11413
RE: The tariff classification of an ironing board from China.
Dear Ms. Trimble:
In your letter dated December 27, 2012, on behalf of Polder Inc., you requested a tariff classification ruling. Photos were provided.
Style # IB-5511BBB is depicted as a floor standing, ironing board. The ironing board has a tri-leg style, measures 51-inches by 15-inches, and adjusts up to 36-inches high. The ironing board features a reinforced plastic top (board) with circular steam flow through holes, which is set upon a steel frame that has two affixed 22 mm tubular legs and one affixed 28 mm center tubular leg. Attached to the upper portion of the ironing board table are a Polder iron holster rest, wavy hanging garment arms, and a cord wrap. Attached to the tubular legs is one underside garment rack. This item comes with a 100% natural cotton cover and a 7 mm thick fiber pad. No weight and cost of the materials were provided.
The tri-leg style, ironing board, is composed of different components (metal, plastic and textile materials) and is considered a composite good. The Explanatory Notes (ENs) 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.
Although the weight and costs of the materials were not provided, and that it appears the weight of the metal exceeds that of the plastic top, we are of the opinion that the plastic, ironing board top imparts the essential character to the good. The name of the item, the “reinforced plastic top” ironing board, is not only indicative of the identity of the good, but moreover, the plastic top allows for the functionality of the item, which is to support an article of clothing prior to the force of the iron used to press against the padded surface, for purposes of removing wrinkles out of clothing. Accordingly, the item is classified in subheading 9403.70, HTSUS, the subheading for furniture of plastics. See New York Rulings: N211635 dated April 25, 2012 and N234529 dated November 6, 2012.
The applicable subheading for the floor standing, reinforced plastic top, ironing board, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: 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/.
As the item is not of a metal top construction, it appears not to fall within the scope of the antidumping order for floor standing, metal-top ironing tables from China. However, written decisions regarding the scope of Antidumping (AD) Orders and Countervailing Duties (CVD) related to goods are issued by the Import Administration in the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD or CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division