The tariff classification of a "Car Wash Caddy" from China.

NY L89698 January 10, 2006 CLA-2-94:RR:NC:SP:233 L89698 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Mr. William Francis Magic Customs Brokers 80 Everett Avenue Chelsea, MA 02150 RE: The tariff classification of a “Car Wash Caddy” from China. Dear Mr. Francis: In your letter dated December 29, 2005, on behalf of Wash “N” Wave LLC, you requested a tariff classification ruling. The merchandise to be imported is identified as a “Car Wash Caddy”. The item is a device intended as a portable work stand for use in washing cars, boats, recreational equipment, etc. It is made of aluminum and features retractable legs, two rubber wheels and a two-part plastic main top. The unit keeps materials used in the washing process organized and set-up in a way to alleviate constant bending over to pick things up off the ground. The product eases strain of the operator’s back that is usually results when washing one’s car or boat, etc. You have submitted illustrative literature and sketches for the item with your request. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no on heading in the tariff schedules covers the components of the “Car Wash Caddy” in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, no single component imparts the essential character, and the “Car Wash Caddy” will be classified in accordance with GRI 3(c) in the provision for furniture of plastics. The applicable subheading for the “Car Wash Caddy” will be 9403.70.8030, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Other.” 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division