The tariff classification of a hamper from Taiwan.

NY G88245 March 15, 2001 CLA-2-94:RR:NC:SP:233 G88245 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Yasmin Batista Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a hamper from Taiwan. Dear Ms. Batista: In your letter dated March 5, 2001, you requested a ruling on tariff classification. The submitted sample, Style #57091, is referred to as “Flame Hamper.” It is composed of a 65% polyester, 35% cotton bag, measuring 15” W x 11” D x 22” H. The bag is attached to a metal x-shaped folding frame measuring 23” in height. The hamper is designed to be placed on the floor. The above-described item is a composite good whose essential character is not clearly imparted by either the textile bag or the metal 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 textile bag occurs last. The applicable subheading for the hamper 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 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