CLA-2-94:OT:RR:NC:N4:433
Maya Kessler
Customs Compliance Specialist
Customs Compliance
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a pop-up organizer from China.
Dear Ms. Kessler:
In your letter dated May 13, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
The merchandise concerned is described as a pop-up organizer that can be used to store laundry, sporting goods, cleaning supplies, tools, craft items or groceries. The item consists of polyester fabric over a tension loop steel frame, has inside and outside pockets, and comes equipped with carrying handles located along the short sides and long sides of the organizer. This organizer is designed to stand upon the floor or ground, be carried by means of its handles, and collapse when not in use.
Although having handles, the elongated design of the organizer tote appears to be for storage over that of movement, in that, generally two people would be needed to transport the organizer to and fro with loaded goods. We are of the opinion that the multi-compartment organizer is of a type used for household storage, and falls within the class or kind of goods to be called furniture as classified in Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS). As Legal Note 2 (k) to Chapter 42 of the HTSUS excludes furniture of Chapter 94, the organizer is classified in heading 9403, HTSUS, the provision for other furniture.
Under the General Rules of Interpretation (GRIs), specifically GRI 3 (b), HTSUS, the pop-up organizer is composed of different components (i.e., polyester fabric and steel frame), and therefore is considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.
The Explanatory Notes (ENs) to the HTSUS, at 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. While the steel frame is important in forming and holding the pop-up organizer in an upright position, it is our belief that the polyester mesh even without the frame would still be able to carry-out the primary function and use of the item, which is the placement and storage of various household goods. As such, it is the fabric component that imparts the essential character to the pop-up organizer.
The applicable subheading for the pop-up organizer will be 9403.89.6010, 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; 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 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division