CLA-2-94:OT:RR:NC:N4:433
Pilar Dorfman
Imports Agent
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of three types of multi-use ironing boards from Japan.
Dear Mrs. Dorfman:
In your letter dated March 28, 2012, you requested a tariff classification ruling. Illustrative literature was provided.
The first item is the Fresh Source International, Ironing Board Laundry Unit 4.0. The unit has a 25 millimeter heavy duty steel frame, which rolls on four lockable casters. The unit is described as a space saving product that features a folding mesh (assumed to be of metal) ironing board, with two removable sliding cotton hampers. The unit has a clothes hanger bar. The folding mesh board is 0.8 millimeters thick and is covered over in foam with cotton fabric. This unit is collapsible for convenient storage.
The second item is the Fresh Source International, Ironing Board 3.1. The item is a combined, floor standing, ironing board and stepladder. The combined item has a heavy duty 22 millimeter steel tube frame. The combined item features an ironing board with a 1.2 millimeter diameter, metallic mesh top covered over with a padded felt heavy duty cotton cover, and has a built in iron rest, while the stepladder has non-slip steps that can support a load capacity of 330 pounds. The combined item has heavy duty no-scuff stabilizer leg caps. When set up in the ironing board position, the item is supported by four legs and when converted into the stepladder, one of the pair of legs is pushed back and upwards, while the ironing board slides down to the floor forming the second pair of legs. For storage purposes the item can be folded flat to fit into small areas.
The third item is the Fresh Source International, Ironing Board 3.3. The item is a combined ironing board and folding chair. The combined item has a 19 millimeter steel frame. The combined item features a 1.0 millimeter diameter, metallic mesh top covered over with a padded felt heavy duty cotton cover, and has a built in iron rest, while the folding chair can support a load capacity of 220 pounds. For storage purposes the item can be folded flat to fit into small areas.
The Ironing Board Laundry Unit 4.0, Ironing Board 3.1, and Ironing Board 3.3 are composed of different components and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), 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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Upon careful consideration of the illustrated literature for the Ironing Board Laundry Unit 4.0, this office believes that the metallic mesh board (top) represents the essential character of the good, in that, the item’s physical appearance is first and foremost an ironing board with two storage hampers below; the board allows for the support onto which an item of clothing can be placed, prior to the force of the iron used to press against the padded surface, for purposes of removing wrinkles out of clothing; and the name of the item is indicative of the identity of the product, which includes the words ironing board. As such, the item is classified in subheading 9403.20 (Other metal furniture), HTSUS.
Upon careful consideration of the illustrated literature for the Ironing Board 3.1, this office believes that the metallic mesh board (top) represents the essential character of the good, in that, the item’s physical appearance is first and foremost an ironing board with secondary usage as a stepladder; the board allows for the support onto which an item of clothing can be placed, prior to the force of the iron used to press against the padded surface, for purposes of removing wrinkles out of clothing; and the name of the item is indicative of the identity of the product, which includes the words ironing board. Further, one would not normally go out and purchase this item with the primary intent to use as a stepladder, as the ironing board used in the formation of the stepladder appears to impede the standing on the top step, thereby limiting the ladder from reaching tall places. As such, the item is classified in subheading 9403.20 (Other metal furniture), HTSUS.
Upon careful consideration of the illustrated literature for the Ironing Board 3.3, this office believes that the metallic mesh board (top) represents the essential character of the good, in that, the item’s physical appearance is first and foremost an ironing board with secondary usage as a folding seat; the board allows for the support onto which an item of clothing can be placed, prior to the force of the iron used to press against the padded surface, for purposes of removing wrinkles out of clothing; and the name of the item is indicative of the identity of the product, which includes the words ironing board. Further, one would not normally go out and purchase this item with the primary intent to use as a folding chair, as the construction of this folding chair would appear to be heavier and taller in height, than those folding chairs without an ironing board. As such, the item is classified in subheading 9403.20 (Other metal furniture), HTSUS.
The applicable subheading for the three types of multi-use, ironing boards, will be 9403.20.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Floor-standing, metal-top ironing boards.” 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,
Thomas J. Russo
Director
National Commodity Specialist Division