CLA-2-94:OT:RR:NC:N4:433
Janet Pendris
Hampton Direct, Inc. 291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a pop-up laundry hamper from China.
Dear Ms. Pendris:
In your letter dated February 1, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item # 69340 is described as a pop-up laundry hamper with side pockets. The item is a collapsible laundry hamper made of polyester mesh and a steel wire frame. The item has fabric carrying handles, and side pockets with hook and loop fasteners. The item is designed to stand upon the floor, and can be folded when not in use. When folded, the hamper is held flat by elastic straps attached to the item’s base. Unfolded, the hamper measures approximately 12” long by 10” wide by 22¾” high.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the “pop-up laundry hamper” is composed of different components (fabric and metal frame) and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.
The Explanatory Notes to the HTSUS, at GRI 3(b) (VIII), state that 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. Recent court decisions on essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods for determining essential character. See, Conair Corp. v. United States, 29 C.I.T. 888 (2005); Structural Industries v. United States, 360 F. Supp. 2d 1330, 1337-1338 (CIT 2005); and Home Depot USA, Inc. v. United States, 427 F. Supp. 2d 1278, 1295-1356 (CIT 2006), aff’d 491 F.3d 1334 (Fed. Cir. 2007).
While the steel frame is important in forming and holding the hamper in an upright position, it is our opinion that the polyester mesh even without the frame would still be able to carryout the primary function and use of the item, which is the placement and storage of dirty laundry. Accordingly, it is the fabric component that imparts the essential character to the hamper.
The applicable subheading for the laundry hamper with side pockets, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials…..Other: Other; Household.” 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