CLA-2-46:OT:RR:NC:4:433
Cathy Lopez
C.H. Robinson International
1452 Hughes Rd. Suite 350
Grapevine, TX 76051
RE: The tariff classification of a Hamper from Vietnam.
Dear Ms. Lopez:
In your letter, dated August 1, 2018, you requested a tariff classification ruling on behalf of your client, Lamont Home. A sample was submitted for our review and will be returned, per your request.
The “Tiago Hamper” is a round laundry hamper, measuring approximately 16” in diameter and 26” in length. The hamper is constructed of a black powder coated steel frame, three – 4 ½” decorative bands of woven water hyacinth and two handles, one on each side. The inside is fully lined with a 65% polyester and 35% cotton fabric. The description indicates there is a lid for this hamper; however, one was not included with the sample.
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.
This office is of the opinion that the Tiago 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., steel, water hyacinth, and textile), 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.
The black powder coated steel frame imparts the essential character of the Tiago Hamper. The black powder coated steel frame provides the hamper its primary structure and allows it to function as a laundry hamper.
The applicable subheading for the Tiago Hamper will be 9403.20.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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.
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 Dharmendra Lilia at dharmendra.lilia.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division