The tariff classification of a storage ottoman/stool from China.

N054246 March 31, 2009 CLA-2-94:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Ms. Debbie Taylor The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a storage ottoman/stool from China. Dear Ms. Taylor: In your letter dated March 5, 2009, you requested a tariff classification ruling. Your sample is being retained by this office. A sample has been submitted of a storage stool called “Eco-Fabric Storage Stool”, SKU number 10049365. This item measures 19 inches high by 12.75 inches square. The ottoman is constructed of MDF (medium density fiberboard) covered with woven fabric composed of PET (polyethylene terephthalate). A removable lid has a foam top and is padded with a small piece of foam for comfort when used as a stool. The interior consists of three removable fabric bins. Each bin can be divided into four sections or less and has an MDF bottom that is covered in polyester blend material. The entire stool, including the interior pieces, is collapsible to facilitate storage. The storage stool is a combination article. It can be used in two disparate activities that are prima facie classifiable under two separate headings of the tariff. When used as a storage container the article is classifiable in heading 9403, Harmonized Tariff Schedule of the United States (HTSUS); as a stool, the article is provided for in heading 9401, HTSUS. Since no single heading sufficiently describes the whole product in issue, classification cannot be determined by reference to GRI 1, HTSUS. GRI 3 applies when multifunctional goods are put up for sale collectively but are prima facie classifiable under two or more headings of the tariff. GRI 3(b) covers composite goods or goods put up in sets for retail sale and provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. In general, "essential character" has been construed to mean the attribute that strongly marks or serves to distinguish the article.In this case, the essential character of the storage stool is not readily apparent. It is our belief that the essential character of the product is not distinguished by either the storage container component or by the stool feature; the two activities play a more or less equal role in relation to the concept and use of the combination article.When the component which gives the product its essential character cannot be determined, classification is determined by way of GRI 3(c) which directs that when goods cannot be classified by reference to GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.The heading which occurs last in numerical order of the two competing headings is 9403, HTSUS. Accordingly, the applicable subheading for the storage ottoman will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: 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 Neil Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division