The tariff classification of a microfiber media storage ottoman from China.

N123415 October 8, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Dennis Morse Licensed Customs BrokerBDP International, Inc.2721 Walker Avenue N.W.Grand Rapids, MI 49504 RE: The tariff classification of a microfiber media storage ottoman from China. Dear Mr. Morse: In your letter dated September 10, 2010, on behalf of Meijer Distribution, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item # 2846691 (UPC # 094338932126) is described as a microfiber media storage ottoman. The item is a wood framed, upholstered ottoman that is covered in microfiber. The item has a removable lid that can be turned over, revealing an uncushioned surface with two cupholders that can be used as a side-table. When the lid is used upside down as a side-table it is not form fitting to the body of the ottoman; the table merely rests upon the sides of the ottoman. Inside the item is lined with textile material on each of its four sides and the lid is form fitted for closure of the storage ottoman. This item can be used for seating, placing ones feet upon, for storage of various articles within, and even as a side table. The microfiber media storage ottoman is a combination article. It can be used in disparate activities that are prima facie classifiable under two separate headings of the tariff. When used as an ottoman for seating the article is classifiable in heading 9401, Harmonized Tariff Schedule of the United States (HTSUS), and when used for resting ones feet or storage of articles, or to a lesser extent as a side-table the article is provided for in heading 9403, HTSUS. Since no single heading sufficiently describes the whole product at issue, classification cannot be determined by reference to General Rule of Interpretation (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 material or 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 microfiber media storage ottoman is not readily apparent. Each use, other than as a side-table, plays a more or less equal role in relation to the overall combination article. It is our belief that the essential character of the product is not distinguished by either the ottoman component or by the foot rest or by the storage feature. Accordingly the item is not classifiable in accordance with GRI 3 (b). When the component which gives the product its essential character cannot be determined, classification is determined by means 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, covered in microfiber, 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…..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