The tariff classification of a 3-tier bath canister from Taiwan

N094119 March 11, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Mrs. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a 3-tier bath canister from Taiwan Dear Mrs. Davidson: In your letter dated February 10, 2010 you requested a tariff classification ruling. The ruling was requested on a 3-tier bath canister. The bath canister (SKU # 10052361) consists of three round stackable canisters that will be sold together and can be used to store bathroom toiletries and/or cosmetics. The three canisters are made of acrylic, ceramic, and oak. The acrylic and ceramic canisters do not have individual lids; whereas, the wood canister has a wood lid. The canisters are designed to be stacked on top of each other; thus, each canister provides a cover for the one below it. The oak canister, which has a lid, is placed on top of the other two. The 3-tier bath canister measures approximately 5 ¾” (h) x 4 ¾” in diameter. General Rule of Interpretation (“GRI”) 3 (b) of the Harmonized Tariff Schedule of the United States (“HTSUS”) 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 Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The ENs to GRI Rule 3 (b) state as follows: (X)     For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:   (a)     consist of at least two different articles which are, prima facie, classifiable in different headings….   (b)     consist of products or articles put up together to meet a particular need or carry out a specific activity; and   (c)     are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). The subject 3-tier bath canisters consist of three different articles which are, prima facie, classifiable in different headings, that is headings 4420, 3924, and 6912, HTSUS. In addition, the 3-tier bath canisters are put together to provide storage (a common activity), and they are packaged together (without repacking) ready for retail sale. Thus, they are goods put up in sets for retail sale. The essential character of the 3-tier canister is imparted by the oak canister because it provides the bulk and the aesthetics. In addition, since it has a lid, it provides the final cover to the stacked canisters. The applicable subheading for the 3-tier bath canister will be 4420.90.4500, HTSUS, which provides for caskets and cases for jewelry or cutlery and similar articles, of wood: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other (than cigar or cigarette boxes): Not lined with textile fabrics. The rate of duty will be 4.3 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