CLA-2-94:OT:RR:E:NC:N4:433
Meredith Covey
Director, Customs Operations and Compliance
Williams-Sonoma, Inc.
151 Union Street
San Francisco, CA 94111
RE: The tariff classification of a basket storage unit from China.
Dear Ms. Covey:
In your letter received on June 10, 2009, you requested a tariff classification ruling.
At issue is a floor standing storage unit, SKU number 22715. This unit measures 36 inches high by 15 inches wide and 15 inches deep. The unit is made of birch wood and MDF medium density fiber board. It is designed to hold two wickerwork willow baskets. The unit has three shelves of which two shelves have permanently attached wood rails to support the suspended willow baskets. The woven wicker baskets measure 8.7 inches high by 11.97 inches deep and contain metal rails on two sides that slide onto the wooden rails on the shelves, holding the baskets in place. The baskets and shelves will be shipped and sold together.
For tariff classification purposes, the wooden shelves and the wicker baskets form a composite good consisting of different components. The shelves and the baskets are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good are the wooden shelves.
The applicable subheading for the basket storage unit will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: 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 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,
Robert B. Swierupski
Director
National Commodity Specialist Division