The tariff classification of a storage bin from China.

N066196 July 16, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Terry Pilant Global Transportation Services, Inc. 1930 6th Avenue South Seattle, WA 98134 RE: The tariff classification of a storage bin from China. Dear Ms. Pilant: In your letter dated June 24, 2009, on behalf of Classic Accessories, you requested a tariff classification ruling. Photograph and description have been provided for a “wheeled cushion bin.” This item is a metal framed bin with textile material cover used for storing cushions or linen. The bin features a hinged top and is equipped with casters for mobility. It is designed to stand on the floor or ground. The subject storage bin is composed of different components [metal, textile] and is considered a composite good. Regarding the essential character of the storage cube, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the textile component imparts the essential character to the good. The applicable subheading for the storage bin 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: 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division