CLA-2-94:OT:RR:NC:N4:433
Stephen J. Lawson
President
Tag Hardware Systems Ltd.
100 – 19072 26th Avenue
Surrey, British Columbia V3S 3V7
Canada
RE: The tariff classification of “laundry hamper bags” from China.
Dear Mr. Lawson:
In your letter dated April 30, 2013, and received by the National Commodity Specialist Division on May 9, 2013, you requested a tariff classification ruling. As requested, the representative sample submitted will be returned to you.
The products in question are three laundry hamper bags which are designed to be hung from a pull-out aluminum frame within a closet organizer system. Each of the laundry hamper bags have two simulated leather fabric loops per side, in which, two steel wire handles, one per side, run through the loops and attach to the aluminum frame. The aluminum frame is manufactured in three widths. The laundry hamper bags are made of 100% polyester fabric on the outside having an inner liner made of 100% nylon. The laundry hamper bags come in 13-inch, 16-inch and 20-inch sizes. Up to, two laundry hamper bags can be placed upon each of the aluminum frames, so that laundry can be sorted, i.e., whites and darks or dry clean and washables.
Legal Note 2 to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) states that “the articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.” The note further states, in relevant part, that the following cupboards, bookcases, other shelved furniture and unit furniture are to be classified in the above mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other.
The term “unit furniture” is not defined in the text of Chapter 94 or its heading 9403 of the HTSUS, nor the Explanatory Notes (ENs) to the HTSUS. When terms are not defined, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
In Storewall, LLC versus the United States, Slip Op. 09-146, Court No.05-00462 dated December 18, 2009, the United States Court of International Trade (CIT), using relevant sources derived the following meaning for the term unit furniture: An item (a) fitted with other pieces to form a larger system or which is itself composed of smaller complementary items, (b) designed to be hung, or fixed to the wall, or stand one on the other or side by side, (c) assembled together in various ways to suit the consumer’s individual needs to hold various objects or articles, and (d) excludes other wall fixtures such as coat, hat and similar racks, key racks, clothes brush hangers, and newspaper racks.
Further, The United States Court of Appeals for the Federal Circuit, in Storewall, LLC versus the United State, 2010-1193, noted that unit furniture may be assembled together in various ways to suit the consumer’s individual needs to hold various objects and articles, and it was this versatility and adaptability that was the essence of unit furniture.
There is no dispute that a complete closet organizer, containing mounting brackets, stanchions (posts), closet rods, shelves, drawers, shoe racks, and baskets meets the definition of unit furniture as defined by the courts. It is our opinion that the laundry hamper bags are identifiable elements of unit furniture. More specifically, these laundry hamper bags are separately presented elements of unit furniture – see the ENs to Chapter 94, General, HTSUS. Accordingly, the laundry hamper bags are classified in the subheading for “Other furniture – Furniture of other materials” under subheading 9403.89, HTSUS. See New York Rulings: N229723 dated September 4, 2012 and N241813 dated May 30, 2013.
The applicable subheading for the three fabric, laundry hamper bags, used within a closet 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 , including cane, osier, bamboo or similar 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