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 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 “PE Hamper” is a laundry hamper, with lid, measuring approximately 24” high, 18” wide and 13” deep. The hamper’s shell is made up of woven strips of polyethylene (PE) plastic. Each strip measures approximately 7.3 mm in apparent width. Under the shell is a powder coated steel frame. 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 “Woodchip and Willow Basket” is a round laundry hamper, with lid, measuring approximately 18” in diameter and 24” high. It is constructed of an outer shell of woven shaved strips of wood. The lid is constructed of woven split willow. A handle on each side aids in portability. Inside is a 65% polyester, 35% cotton textile liner.
The “Parker Hamper” is a laundry hamper, with hinged lid, measuring approximately 24” high, 18” wide and 13” deep. The hamper’s shell is made up of woven textaline (polyethylene) strips measuring approximately 2.6 mm in width. Under the shell is 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.
Strips of plastic over 5 mm in apparent width and thin, flexible strips of wood, used in the “PE” and “Woodchip and Willow” 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 PE Hamper is a composite article made of plaiting materials (PE strips), 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 PE strip plaiting material which imparts the essential character of the PE Hamper. It provides the hamper its primary structure and allows it to function as a laundry basket.
The applicable subheading for the PE Hamper will be 4602.90.0000, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601;…: Other (other than of vegetable materials). The rate of duty will be 3.5% ad valorem.
The applicable subheading for the Woodchip and Willow Basket 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.
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 narrow strips of plastic used to construct the Parker Hamper are not considered to be a plaiting material for customs purposes. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. General EN (3) to Chapter 46, HTSUS, excludes from “plaiting materials” plastic strip or the like of an apparent width not exceeding 5 mm. Such thin strips of plastic are considered textile. Therefore, we must look outside of chapter 46, HTSUS, to classify the Parker Hamper.
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 Parker 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., woven polypropylene, 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 textaline (polyethylene) woven shell which imparts the essential character of the Parker Hamper. It provides the hamper its primary structure and allows it to function as a laundry hamper.
The applicable subheading for the Parker 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, classifications within this ruling, contact National Import Specialist Charlene Miller at [email protected]. If you have questions regarding heading 9403, HTSUS, contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division