CLA-2-94:OT:RR:NC:N4:433
Nora Villarreal
Regulatory Compliance Manager
OEC Group Chicago
555 Pierce Road, Suite 210
Itasca, IL 60143
RE: The tariff classification of a “laundry tote” from China.
Dear Ms. Villarreal:
In your letter dated June 3, 2016, on behalf of W.C. Redmon Co., Inc., you requested a tariff classification ruling. The sample submitted will be returned to you.
The merchandise concerned is the Better Homes and Gardens® “Teal Medallion Collapsible Laundry Tote,” distributed by Wal-Mart Stores Incorporated. The item is constructed of heavy-duty fabric made of 100% polyester and has two padded aluminum handles. The blister card indicates that the heavy-duty fabric will not rip or tear, and can hold up to 2.05 bushels (64-US pints). The floor standing laundry tote measures 15 inches in diameter by 28.75 inches in height. Besides being used to store unclean clothing and linens, one can use this laundry tote to store toys, home supplies and other household effects. This item is not only for storage purposes, but is mobile for use within different rooms of one’s household, as well as for use outside of one’s household depending upon purchaser’s choice of use of the product.
The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): For the purposes of this Chapter, the term “furniture” means: 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.
It is our opinion that the floor standing “laundry tote” is principally used as a type of hamper, thereby falling within the meaning of furniture. See New York rulings: N050824 dated February 18, 2009, N073343 dated September 23, 2009 and N146243 dated February 25, 2011.
The applicable subheading for the “Teal Medallion Collapsible Laundry Tote” will be 9403.89.6015, 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: 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 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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division