CLA-2-94:OT:RR:NC:N4:433
Brenda J. Mikell
Customs Compliance Manager
Kuehne + Nagel Inc.
10 Exchange Place, 20th Floor
Jersey City, NJ 07302
RE: The tariff classification of a hamper from China.
Dear Ms. Mikell:
In your letter dated November 11, 2016, on behalf of “Jimco Lamp Company,” dba “Thro,” you requested a tariff classification ruling. A photograph and product information were provided.
The merchandise concerned is described by you is a hamper. No model number or SKU number or style number was provided. The hamper has an outer shell made of 60% cotton and 40% polyester, and has an inner shell of 100% polyester. The core of the hamper is made of foam. The size of the hamper is 17 inches in length by 17 inches in width by 19.5 inches in height. The depicted photo indicates a floor standing textile hamper with two textile handles, which is ornamented with metal studs attached to the outside rim. The textile handles allow for ease of mobility whether used in one’s household or used for alternative purposes outside of one’s household. Besides being used to store unclean clothing and linens, the hamper can be used to store other household effects, or in the alternative when used outside of one’s household various other objects can be placed in the hamper as determined by the user. It is indicated that the hamper will be used primarily for household purposes.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General ENs to Chapter 94 of the 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 hamper falls within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS, in that the hamper is of the type to fit and equip establishments, whether in the home or outside of the home, with a movable article which is used in the readiness of an area for purposes of supporting various human activities.
The applicable subheading for the floor standing hamper, principally for household use, 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