CLA-2-44:OT:RR:NC:2:230
Mr. John A, Carrier
John A. Carrier Customs Broker
601 Cooks Hill Road
Mount Juliet, TN 37122
RE: The tariff classification of a “tote”, “tray”, and “storage box” from China
Dear Mr. Carrier:
In your letter dated December 16, 2009 you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on January 11, 2010.
The ruling was requested on a “tote”, “tray”, and “storage box”. Samples of the tote, tray, and storage box were submitted and will be returned to you as requested. The first item is identified as a “tote”. The tote is constructed entirely of MDF (medium density fiberboard), has a non-woven bottom, and has a polyester fabric lining both for the interior and exterior. The tote measures approximately 18” (w) x 12” (d) x 12” (h). The second item is identified as a “tray”. The tray is constructed entirely of MDF, has a polyurethane exterior, a polyester and cotton interior lining, and has a non-woven bottom. The tray measures approximately 17” (w) x 12.5” (d) x 4.5” (h). The third item is identified as a “storage box”. The storage box is constructed entirely of MDF, has a polyurethane exterior, polyester and cotton interior lining, and has a non-woven bottom. The storage box measures approximately 14” (w) x 13” (d) x 11” (h).
General Rule of Interpretation 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The “tote”, “tray”, and “storage box” are composite goods made up of different materials. General Rule of Interpretation 3(b), HTS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject tote, tray, and storage box is imparted by the medium density fiberboard, which is the main structural material and allows the items to function as a tote, tray, and storage box.
The applicable subheading for the tote, tray, and storage box will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; wooden articles of furniture not falling within chapter 94; other, other. The rate of duty will be 3.2 percent ad valorem.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division