CLA-2-44:OT:RR:NC:2:230
Mrs. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a bamboo shower caddy from China
Dear Mrs. Davidson:
In your letter dated February 10, 2010 you requested a tariff classification ruling.
The ruling was requested on a bamboo shower caddy. Pictures and a description of the product were submitted for our review. The bamboo shower caddy (SKU # 10052122) will be used for storing toiletries in the shower. The shower caddy consists of two large shelves attached to the upper portion and one smaller shelf attached to the lower portion. Each shelf has three drain slits and is fitted with a stainless steel edging. All three shelves are mounted to a bamboo backboard. Two small knobs are located at the bottom of the caddy used to hold a wash cloth or a loofah. The top of the caddy has a non-slip grip hook that can be secured to the shower head. The bamboo shower caddy measures approximately 28 ½” (h) x 12” (w) x 5 ½” in depth.
General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States (“HTSUS”) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The bamboo shower caddy is a composite good made up of different components. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject bamboo shower caddy is imparted by the bamboo because it provides the structure, the greatest area, and the visual impact to the subject shower caddy.
The applicable subheading for the bamboo shower caddy will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
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/.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division