CLA-2-94:OT:RR:NC:N4:463
Richard Writsman
Compliance Officer / Duty Drawback Manger
Unipac Continental
1768 West Second Street
Pomona, CA 91766
RE: The tariff classification of rope hampers from China
Dear Mr. Writsman:
In your letter dated October 21, 2020, you requested a tariff classification ruling on two rope hampers. In lieu of samples, product descriptions and photos were provided.
Item number 30627 is a cylindrically shaped rope hamper measuring 22" x 17" (height x diameter). The top-most coil extends beyond either side of the hamper to form two slit handles.
Item number 30627B is a cylindrically shaped rope hamper measuring 22" x 17" (height x diameter). A loop handle is affixed near the top of the hamper on either side.
Item No. 30627 Item No. 30627B
The rope used to produce the hampers is comprised of a 100 percent polyester non-woven core sheathed in a 30 percent cotton and 70 percent polyester tubular braid. The rope is sewn in a spiral to produce the hampers’ form in China.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provides a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS.
The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means:
(A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.
The hampers subject of this ruling share the characteristics of home use, storage and general size with the items the subject of the following four New York rulings: (1) N050824 dated February 18, 2009 (Collapsible Bin), (2) N107372 dated June 4, 2010 (Pop-Up Yard Bag), (3) N146243 dated February 25, 2011 (Pop-Up Laundry Hamper), and (4) N240077 dated April 5, 2013 (Pop-Up Organizer).
It is our opinion that the hampers subject of this ruling fall within the meaning of furniture as defined by the ENs to Chapter 94 of the HTSUS, and are therefore classifiable within heading 9403, HTSUS.
The applicable subheading for item numbers 30627 and 30627B, the subject of this ruling, will be subheading 9403.89.6015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.89.6015, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.89.6015, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Seth Mazze at seth.mazze.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division