CLA-2-44:OT:RR:NC:2:230
Ms. Denise Young-Sang
Office Depot
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of various storage items from China
Dear Ms. Young-Sang:
In your letter dated June 27, 2012 you requested a tariff classification ruling.
The ruling was requested on five storage products: “Storage Holder” (BOX 3507-21), “Storage Box” (BOX 2964-42), “Magazine Holder” (BOX 3891-11), “Small V Bin” (RCOD-204G), and “Storage Bin” (BOX 4069). Five representative samples were submitted for our examination.
The “Storage Holder” is a rectangular, open-topped bin measuring approximately 14 ½” (l) x 11 ½” (w) x 6 3/8” (h). The bin is constructed entirely of medium density fiberboard (MDF). The exterior of the bin is covered with a linen textile and the top outer rim is lined with polyurethane piping. The interior is lined with a Tetron cotton textile. The container has two cut-out openings on each side panel to facilitate carrying and transporting items when it is filled.
The “Storage Box” is a rectangular, open-topped bin measuring approximately 12 7/8” (l) x 8” (w) x 4” (h). The bin is constructed entirely of MDF. The exterior of the bin is covered with a linen textile and the top outer rim is lined with a ¾” thick fengma polyurethane lining. The interior of the bin is lined with a Tetron cotton textile. The container has two cut-out openings on each side panel to facilitate carrying and transporting items when it is filled.
The “Storage Bin” is a rectangular, open-topped bin measuring approximately 14 ¾” (l) x 11 ½” (w) x 6 ½” (h). The exterior of the bin is covered with a linen textile and the top outer rim is lined with a ¾” thick fengma polyurethane piping. The interior of the bin is lined with a woven cotton textile. The container has two fengma polyurethane handles on each side panel to facilitate carrying and transporting items when it is filled.
The “Magazine Holder” is an upright open container with a diagonal cutout in the front measuring approximately 10” deep x 4 ½” wide x 12” high. The exterior of the magazine receptacle is covered with a woven linen textile. The interior is lined with a Tetron cotton textile and the top outer rim is lined with a polyurethane piping.
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 “Storage Holder”, “Storage Box”, “Magazine Holder” and “Storage Bin” 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 Storage Holder, Storage Box, Magazine Holder and Storage Bin is imparted by the medium density fiberboard, which is the main structural material and allows the items to function as a Storage Holder, “Storage Box, Magazine Holder and Storage Bin.
The applicable subheading for the “Storage Holder”, “Storage Box”, “Magazine Holder” and “Storage Bin” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 percent ad valorem.
The “Small V Bin”, Item #RCOD-204G, is an open container constructed of a rigid paperboard. It is a small container made of recycled paper material. The item is constructed of a 3 mm recycled paperboard core. The exterior and interior are covered with recycled design-printed paper in a coordinating silver grey metallic and silver/white pattern, respectively. The container has two cut-out openings on each side panel to facilitate carrying and transporting items when it is filled. It measures approximately 12 inches (h) x 8 inches (d) x 6.75 inches (h) at its widest points. The open paperboard container is designed for use as a storage bin.
The applicable subheading for the “Small V Bin” will be 4819.50.4040, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper or paperboard other (than certain enumerated containers): rigid boxes and cartons. 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division