The tariff classification of "sitbox" from China.

N069332 August 11, 2009 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Jennifer Wege Import Operations BDP International 1810 Airport Exchange Blvd. Erlanger, Kentucky, 41018 RE: The tariff classification of “sitbox” from China. Dear Wege: In your letter dated July 20, 2009, on behalf of Reisenthel Accessories, you requested a tariff classification ruling. As requested, the sample will be returned to you. The item is a combination seat and storage box. The inter-leaved outer walls are composed of Medium Density Fiberboard (MDF) covered entirely with fabric that is 100% polyester, while the inter-leaved interior walls are composed of MDF, with ribbings of polyester over the top and bottom edges, and between vertical panels. The inter-leaved interior walls and an inserted cardboard bottom covered in polyester provide the structural support for the item. The lid/seat is padded. Literature of the item states that the sitbox not only keeps order with the strength of an ox, but is also a designer seat. Other uses for the sitbox indicate that the item can be used as a side table or as “toy” (children’s) furniture. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, the remaining GRIs may then be applied. GRI 3(b) provides that composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. EN VIII to GRI 3(b) explains that "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods." Recent court decisions on the essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods. No one heading completely describes the sitbox used as a seat, a table, or for storage, or as a subordinate use as a “fun piece of toy (children’s) furniture.” Seats/ottomans are provided for in HTSUS, Heading 9401, and tables and children’s furniture are provided for in HTSUS, Heading 9403. GRI 3(c) provides: when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The sitbox, designed for placement on the floor, is a composite good made up of MDF and fabric. While the MDF provides support and shape to the sitbox, it is the textile component which provides the visible element and decorative feature to the combination seat and storage box. Accordingly, classification of the sitbox is “furniture of other materials” of HTSUS Heading 9403. The applicable subheading for the sitbox, 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