The tariff classification of a laundry bag on a wood frame from Romania and China.

NY D82056 September 9, 1998 CLA-2-94:RR:NC:SP:233 D82056 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Susan D. Klingbeil IKEA Wholesale 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a laundry bag on a wood frame from Romania and China. Dear Ms. Klingbeil: In your letter dated August 27, 1998, you requested a tariff classification ruling. The submitted sample, article number 542 007 00, is the "Tork Laundry Bag." It consists of a laundry bag made of 100% cotton which is attached to a collapsible wooden frame. The bag is attached to the frame by means of buttons. The article is designed to be placed on the floor or ground. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the laundry bag or the wooden frame. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the textile laundry bag comes last. The applicable subheading for the Tork Laundry Bag will be 9403.80.6040, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, household. The rate of duty will be 0.8% ad valorem. Articles classifiable under subheading 9403.80.6040, HTS, which are products of Romania are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP expired June 30, 1998 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively. 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 Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division