CLA-2-94:OT:RR:NC:N4:433
Susan Gonzales
Operations Manager
Pro-Mart Industries, Inc.
17421 Von Karman Avenue
Irvine, CA 92614
RE: The tariff classification of a pop-up organizer from China.
Dear Ms. Gonzales:
In your letter dated March 26, 2013, you requested a tariff classification ruling.
The merchandise in question is described as a pop-up organizer that can be used to store or carry laundry, craft items, sporting goods, cleaning supplies, tools, or groceries. The item consists of polyester fabric over a tension loop steel frame, and has carrying handles and outside pockets. This organizer is designed to stand upon the floor and is collapsible when not in use.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3 (b), of the Harmonized Tariff Schedule of the United States (HTSUS), the pop-up organizer is composed of different components (polyester fabric and steel frame), and therefore is 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.
While the steel frame is important in forming and holding the pop-up organizer in an upright position, it is our opinion that the polyester mesh even without the frame would still be able to carry-out the primary function and use of the item, which is the placement and storage of various house hold items. Accordingly, it is the fabric component that imparts the essential character to the pop-up organizer.
The applicable subheading for the pop-up organizer, 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,
Thomas J. Russo
Director
National Commodity Specialist Division