CLA-2-94:OT:RR:NC:N4:433
Martha De Castro
Customs Compliance Specialist
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083
RE: The tariff classification of Towel Warmer Racks from China.
Dear Ms. De Castro:
In your letter received by this office on August 9, 2011, you requested a tariff classification ruling. Illustrative literature with product specifications was received for two towel warmer racks.
SKU # 18392887 is an oil rubbed bronze towel warmer rack and SKU # 18392879 is a satin nickel towel warmer rack. The two racks are predominately made out metal and are designed to be placed on the floor. A power cord, located on the right side of the rack, has a plug for a standard sized outlet. Both racks measure approximately 33 inches in height, 26 inches in width, and 11.8 inches in depth.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the towel warmer racks are composed of different components (steel, wire and plastic) and are therefore considered composite goods. 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 (ENs) 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. A material breakdown for the towel warmer racks was provided. It is apparent from the breakdown of materials that the steel gives each rack its structural support and stability, and the ability to conduct heat to warm-up or dry damp towels. Accordingly, the steel imparts the essential character to the racks.
The applicable subheading for the towel warmer racks, will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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