CLA-2-46:OT:RR:NC:4:434
Cathy Lopez
C.H. Robinson International
1452 Hughes Rd. Ste. 350
Grapevine, TX 76051
RE: The tariff classification of Hampers from Vietnam and China
Dear Ms. Lopez:
In your letter, dated August 1, 2018, you requested a tariff classification ruling on behalf of your client, Lamont Home. Samples of three styles of hamper were submitted for our review and will be returned, per your request.
The “Riviera Hamper” is a laundry hamper, with hinged lid, measuring approximately 24” high, 18” wide and 13” deep. It is constructed of an outer shell of woven dried seagrass over a powder coated steel frame. The hamper has a 65% polyester, 35% cotton textile liner.
The “Rattan Oval Hamper” is a laundry hamper, with hinged lid, measuring approximately 20” high, 18” wide and 13” deep, measured at its widest and deepest points. The hamper is constructed entirely of woven rattan. The majority of the rattan is not whole canes, but rather has been split lengthwise into strips. Therefore, it is not considered “wickerwork.” Two handles, one on each side, allow the basket to be easily carried, and the inside is fully lined with 65% polyester, 35% cotton fabric.
The “Amelia Rope Hamper” is a laundry hamper, with hinged lid, measuring approximately 24” high, 18” wide and 13” deep. The hamper is constructed of a woven textile braiding shell made of 20% cotton and 80% polyester over a powder coated steel frame. Two handles, one on each side, allow the hamper to be easily carried, and the inside is fully lined with 65% polyester, 35% cotton fabric.
Dried seagrass and rattan, used in the “Riviera” and “Rattan Oval” hampers, meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states:
In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
Further, the Riviera Hamper is a composite article made of plaiting materials (seagrass), textile fabric, and steel. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
It is the seagrass plaiting material which imparts the essential character of the Riviera hamper. It provides the hamper its primary structure and allows it to function as a laundry basket. Note, too, that the subheading in chapter 46, HTSUS, for baskets and bags, expressly allows for them to be lined.
The applicable subheading for the Riviera Hamper will be 4602.19.1800, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601;…: Of vegetable materials: Other: Other baskets and bags, whether or not lined: Other: Other.” The rate of duty will be 4.5% ad valorem.
The applicable subheading for the Rattan Oval Hamper will be 4602.12.1600, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601;…: Of vegetable materials: Of rattan: Other baskets and bags, whether or not lined: Other (other than wickerwork).” The rate of duty will be 5% ad valorem.
For these hampers constructed of “plaiting materials” of chapter 46, HTSUS, the heading including “baskets and bags” is most specific in describing such hampers and therefore takes precedence over any other chapters and headings. However, the textile braid used to construct the “Amelia Rope Hamper” is not considered a plaiting material under the tariff schedule definition. We must look outside of chapter 46, HTSUS, to classify the Amelia Rope Hamper.
When interpreting and implementing the 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 Amelia Rope Hamper falls within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS, in that the hamper is a utilitarian, movable article used to equip private establishments.
Accordingly, the hamper is classified in heading 9403, HTSUS, the heading for (“Other Furniture and parts thereof”). At the subheading level the hamper is composed of different components (i.e., textile and steel) and is considered a composite good for tariff purposes. GRI 3 (b) in conjunction with GRI 6 is implicated. The ENs to the HTSUS, GRI 3 (b) (VIII), state: “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.
It is the woven textile braiding shell which imparts the essential character of the Amelia Rope Hamper. It provides the hamper its primary structure and allows it to function as a laundry hamper.
The applicable subheading for the Amelia Rope Hamper will be 9403.89.6020, HTSUS, which provides for Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other. 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 the World Wide Web at https://hts.usitc.gov/current.
The importation of some of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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 heading 4602, HTSUS, within the ruling, contact National Import Specialist Charlene Miller at [email protected]. For questions regarding heading 9403, HTSUS, contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division