The tariff classification of wardrobes, a storage shelf and a hamper from China.

NY L81358 December 16, 2004 CLA-2-94:RR:NC:SP:233 L81358 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Mr. Sidney H. Kuflik Lamb & Lerch 233 Broadway, Suite 2702 New York, NY 10279 RE: The tariff classification of wardrobes, a storage shelf and a hamper from China. Dear Mr. Kuflik: In your letter dated November 30, 2004, on behalf of Hanover Direct Inc., you requested a tariff classification ruling. The merchandise to be imported is as follows: Canvas/Pine Frame Wardrobe, #A14203(A) – Double width wardrobe measuring 68½” H x 45½” W x 21¼” D. Canvas/Pine Frame Wardrobe, #A14203(b) – Five-shelf storage wardrobe, measuring 68½” H x 34½” W x 20¼” D. Canvas/Pine Frame Wardrobe, #A14203© - Garment hanging wardrobe, measuring 68½” H x 34¼” W x 20¼” D. Canvas/Pine Frame Storage Shelf, #A14203(D) – Three-shelf storage unit, measuring 32 ¼” H x 63” W x 15¼” D. Canvas/Pine Frame Hamper, #A14203(E) – Three-section laundry hamper, measuring 29 7/8” H x 32¼” W x 18½” D. You have submitted photos and descriptions of these products with your request. Each of the above-described items is a composite good whose essential character is not clearly imparted by either the wood or the polyester/cotton canvas component. 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 each instance the classification for the canvas component occurs last. The applicable subheading for the Canvas/Pine Frame Wardrobes, #A14203(A), #A14203(B) and #A14203(C), the Canvas/Pine Frame Storage Shelf, #A14203(D) and the Canvas/Pine Frame Hamper, #A14203(E) will be 9403.80.6040, HTS, which provides for “Other furniture and parts thereof: Furniture of other 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division