CLA-2-63:OT:RR:NC:N3:351
Ms. Barbara Keller
Woodpond Associates, LLC
11 West 69th Street, 9B
New York, New York 10023
RE: The tariff classification of a folding shoe bin from China
Dear Ms. Keller:
In your letter dated October 27, 2016, you requested a tariff classification ruling.
You submitted a representative sample of a folding shoe bin organizer. The shoe bin is composed of nylon fabric designed to organize and store extra pairs of shoes at work. The sample that was submitted measures approximately 12 inches wide, 12 inches high and 13 inches in depth. The folding shoe bin will be imported in multiple colors and three sizes. The shoe bin pops open to hold shoes neatly under the desk and when the bin is not in use, it is stored in a tote bag made of the same material. The sample is being retained.
In your letter, you suggest that the folding shoe bin organizer is classifiable in subheading 4819.20 or 4819.60, Harmonized Tariff Schedule of the United States, (HTSUS), Heading 4819, HTSUS, provides for “Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like.” While your product is a form of packing container, it does not meet the key requirement of this heading, namely, that the product be of paper, paperboard, cellulose wadding, or webs of cellulose or cellulose fibers. The shoe bin organizer is in no part constructed of paper, paperboard, or of any cellulose product; it is constructed primarily of textile. Therefore, because it does not meet the terms of heading 4819, HTSUS, classification therein is precluded.
As an alternative, you suggest subheading 8471.70.60, HTSUS, as an appropriate classification for the pop-up shoe organizer. We disagree, as subheading 8471.70.60 provides for Automatic Data Processing (ADP) machines and units thereof; other storage units: Not assembled in cabinets for placing on a table, desk, wall, floor or similar place. For the purposes of heading 8471, the term “storage units” refers to magnetic, optical, or other types of storage units used solely or principally with ADP machines, as defined by Chapter 84, Note 5. The subject pop-up shoe organizer is not of the same class or kind of merchandise as that which is provided for in heading 8471 and the organizer does not meet the requirements set forth in Note 5. As such, 8471.70.60, HTSUS, is not appropriate.
The applicable subheading for folding shoe bin organizer will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent 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 the World Wide Web at
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division