CLA-2-63:OT:RR:NC:N3:351
Ms. Lisa Ge
Zenuo Technology (Hong Kong) Co., Limited
9501 Louisiana Avenue, Suite 200
Brooklyn Park, MN 55445
RE: The tariff classification of a hanging closet organizer from China
Dear Ms. Ge:
In your letter dated May 22, 2024, you requested a tariff classification ruling. In lieu of a sample, photographs of the item were provided with your request.
Item ZN0052201, described as a “Hanging Closet Organizer Shelf,” is a collapsible, textile hanging closet storage unit with six open shelves and three removable drawer-style boxes intended to store clothing. The sides of the hanging organizer are constructed of cardboard covered with 100 percent polyester woven fabric and each shelf is constructed of medium-density fiberboard (MDF) covered with 100 percent polyester nonwoven fabric. The organizer measures 12 inches in length and depth by 43 ¼ inches in height. It features three pockets composed of 100 percent nylon knit mesh fabric finished with a white 100 percent polyester knitted binding. Each pocket measures 12 inches in length by 7 ¼ inches in width and is sewn on one side of the organizer for additional storage. The organizer hangs from a closet bar by a piece of fabric folded over a steel triangle-shaped hook and sewn to the top of the organizer. Each removable drawer-style box is constructed of cardboard covered with 100 percent polyester woven fabric on the sides and 100 percent polyester nonwoven fabric on the bottom. Each drawer measures 12 inches in length and width and features a 100 percent polyester woven fabric handle.
The hanging closet organizer is a composite good consisting of a made-up textile article (heading 6307) and cardboard/MDF (chapter 48). General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. While the cardboard gives the organizer its structure, the fabric covering the entire outer surface provides aesthetic appeal and marketability. As explained in Headquarters ruling HQ H081676, we therefore find that the essential character of the overall product cannot clearly be ascribed to either single material. General Rule of Interpretation (GRI) 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The competing chapters are 48 and heading 6307. Heading 6307 appears last in the tariff.
The applicable subheading for the hanging closet organizer will be 6307.90.9891, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division