The tariff classification of a laundry hamper from Vietnam.

NY M81988 March 31, 2006 CLA-2-94:RR:NC:SP:233 M81988 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a laundry hamper from Vietnam. Dear Mr. Stinson: In your letter dated March 22, 2006, you requested a tariff classification ruling. The submitted sample is identified as a Laundry Hamper (K.D.), Liss Item #943268/Mfg. Item #B35Z8087. The item measures 14.50” x 14.50” x 19” and is composed of a non-woven fabric bag with a metal wire frame. The hamper is collapsible and designed to stand on the floor. It has two textile handles for carrying. Your sample is being returned as requested. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.     The laundry hamper consists of the non-woven fabric bag, as well as the metal wire frame. No component imparts the essential character, so it is classified in accordance with GRI 3 (c). The provision that covers the non-woven fabric bag appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the laundry hamper will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Furniture of other materials…Other, Household." 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