CLA-2-94:OT:RR:NC:N4:433
Pilar Dorfman
Imports
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of a two in one household item from China.
Dear Ms. Dorfman:
In your letter dated October 19, 2012, on behalf of Fresh Source International, you requested a tariff classification ruling. Illustrative literature was provided.
Information taken from the Fresh Source International website indicates that the two in one household item is a floor standing, ironing board having a convenient stepladder. The item is composed of a heavy-duty tube frame and has a galvanized metal mesh screen working surface. This item features a padded felt surface with a heavy-duty cotton cover, and has a built-in iron rest.
The two in one household item is composed of different components, and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), 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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
In this case, we are of the opinion the metal mesh screen (board) of the ironing board imparts the essential character to the item, in that, the board allows for the functionality of the item, which is to support an item of clothing prior to the force of the iron used to press against the padded surface, for purposes of removing wrinkles out of clothing. Further, the photo above, appears to indicate, that use of the top step/platform is impeded by the angle of the metal mesh board, thus restricting the full range of the stepladder. Accordingly, the item is classified as a floor standing, ironing board classified in heading 9403 of the Harmonized Tariff Schedule of the United States (HTSUS) – the provision for other furniture and parts thereof.
The applicable subheading for the two in one household item, will be 9403.20.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Floor-standing, metal-top ironing boards.” 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/.
The two in one household item, having an ironing board, may be subject to Antidumping Duties (AD) pursuant to case number A-570-888 – the dumping investigation of floor standing, metal-top ironing tables from China. Written decisions regarding the scope of AD and Countervailing Duties (CVD) related to goods are issued by the Import Administration in the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD or CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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