CLA-2-94:RR:NC:SP:233 L86519
Mr. Stephen Lawson
TAG Hardware Systems Ltd.
Unit 100 20626 Mufford Crescent
Langley, British Columbia
Canada V2Y IN8
RE: The tariff classification of Pull-out Pant Organizer, Pull-out Hamper and Tilt-out Hamper from Canada.
Dear Mr. Lawson:
In your letter dated July 13, 2005, you requested a tariff classification ruling.
The submitted samples are as follows:
Pull-out Pant Organizer – Manufacturers Item No. 300-3110 for 24” wide installations and Manufacturer’s Item No. 300-3130 for 30” wide installations. The items are identical except 300-3110 is designed specifically to mount directly into a 24” wide floor mounted California Closets wardrobe, and the 300-3130 to mount directly into a 30” wide floor mounted California Closets wardrobe. Mounting holes in the sides of the product line up directly with pre-drilled location holes in the California Closets Wardrobes. The products are sued for storing pants and have no other use than as part of a wardrobe.
The product consists of a pair of ball bearing drawer slide attached (by means of rivets) to the sides of an aluminum frame. The aluminum frame is manufactured from aluminum extrusions that are cut to length, punched and anodized. Upon mounting the assembly to the wardrobe, it can be pulled in and out in the same manner a drawer would.
The aluminum frame is designed to hold 18 steel pant hangers (or 24 for the 300-3130 model). Pants are hung over these for storage purposes in the wardrobe.
The product 300-3110 and 300-3130 are to be imported in a fully assembled state, each set comprising of the aluminum frame with ball bearing slides attached, and 18 (or 24 for 300-3130) steel pant hangers.
Pull-out Hamper – Manufacturers Item No. 300-3140 for 24” wide installations and Manufacturer’s Item No. 300-3143 for 30” wide installations. The items are identical except 300-3140 is designed specifically to mount directly into a 24” wide floor mounted California Closets wardrobe, and the 300-3143 to mount directly into a 30” wide floor mounted California Closets wardrobe. Mounting holes in the sides of the product line up directly with pre-drilled location holes in the California Closets Wardrobes. The products are used for storing clothes ready to be laundered and have not other use than as part of a wardrobe.
The product consists of a pair of ball bearing drawer slides attached (by means of rivets) to the sides of the aluminum frame. The aluminum frame is manufactured form aluminum extrusions that are cut to length, punched and anodized. Upon mounting the assembly to the wardrobe, it can be pulled in and out in the same manner a drawer would.
The aluminum frame is designed to hold 2 removable nylon hampers. The nylon hampers have steel handles attached to them, so that they can be supported by the aluminum frame. Two bags are provided, such that the user can sort their laundry for different wash styles.
Product 300-3140 and 300-3143 are to be imported in a fully assembled state, each set comprising of the aluminum frame with ball bearing slides attached, and a pair of nylon hampers with 4 steel handles.
Tilt-out Hamper - Manufacturers Item No. 300-3145 for 24” wide installations only. The 300-3145 is designed specifically to mount directly to a 24” wide door in a floor mounted California Closets wardrobe. The product is used for storing clothes ready to be laundered and has not other use than as a part of a wardrobe.
The product consists of a steel frame that has mounting holes such that it can be attached directly to the back of a specially designed tilting door in a California Closets wardrobe. The steel frame is designed to hold 2 removable nylon hampers, identical to those in the 300-3140 product. The nylon hampers have steel handles attached to them, so that they can be supported by the steel frame. Two bags are provided, such that the user can sort their laundry for different wash cycles.
The product 300-3145 is to be imported as a set, comprising of one of steel frame, a pair of nylon bags, and 4 steel handles.
You have submitted a CD containing photographs of the above products installed in the California Closets Wardrobe with your request.
The applicable subheading for the Pull-out Pant Organizer – Manufacturers Item No. 300-3110 for 24” wide installations and Manufacturer’s Item No. 300-3130 for 30” wide installations will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.” The rate of duty will be Free.
The applicable subheading for the Pull-out Hamper – Manufacturers Item No. 300-3140 for 24” wide installations and Manufacturer’s Item No. 300-3143 for 30” wide installations will be 9403.90.6000, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Of textile material except cotton.” The rate of duty will be Free.
The applicable subheading for the Tilt-out Hamper - Manufacturers Item No. 300-3145 for 24” wide installations will be 9403.90.8040, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.” The rate of duty will be Free.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division