The tariff classification of a bathroom wastebasket from China

N093419 March 2, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Cindy Lee E&E Co., Ltd. 45875 Northport Loop East Freemont, CA 94538 RE: The tariff classification of a bathroom wastebasket from China Dear Ms. Lee: In your letter dated February 1, 2010 you requested a tariff classification ruling. The ruling was requested on a bathroom wastebasket. You submitted a sample of the item for our review. The sample will be returned to you as requested. The wastebasket is constructed of medium density fiberboard (MDF) and will be used for general household use. The exterior is lined with a gold vinyl (PU leather) and the interior is lined with faux leather fabric. The wastebasket measures approximately 5 ½” x 6 ½” wide at the bottom, 7” x 8” wide at the top opening, and 10” high. The Harmonized Tariff Schedule of the United States General Rule of Interpretation (“HTSUS”) 3 (b) states as follows:  (b ) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The bathroom wastebasket is a composite good made up of different materials. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material that gives them their essential character. The essential character of the subject bathroom wastebasket is imparted by the wood, which is the structural material that allows the item to function as a wastebasket. The applicable subheading for the bathroom wastebasket will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94: other, other. The rate of duty will be 3.2 percent ad valorem. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division