The tariff classification of a laundry hamper from China.

NY F82336 February 1, 2000 CLA-2-94:RR:NC:SP:233 F82336 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Mr. Joe LaVerda J.K.L. Clearance Service, Inc. 66 W. Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a laundry hamper from China. Dear Mr. LaVerda: In your letter dated January 26, 2000, on behalf of World Trade Marketing, you requested a tariff classification ruling. The submitted sample is a folding laundry hamper. It is composed of a removable machine washable cotton bag with carry straps and a drawstring, attached to a wooden x-shaped frame. The article measures 30”H x 19”W x 15”D and is designed to be placed on the floor or ground. The above-described item is a composite good whose essential character is not clearly imparted by either the cotton 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 classification for the cotton bag occurs last. The applicable subheading for the laundry hamper will be 9403.80.6040, Harmonized Tariff Schedule of the United States (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 free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division