The tariff classification of wastebaskets, organizers, and hampers, from China

N174698 August 4, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9403.89.6010 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of wastebaskets, organizers, and hampers, from China Dear Ms. De Castro: In your letter dated July 6, 2011, you requested a tariff classification ruling. You submitted samples of bathroom accessories covered in either faux leather or velvet. The samples included a wastebasket, 3-section organizer and hamper, all in matching coverings. The faux leather samples are identified under SKU 18275503; the velvet samples are listed under SKU 18275490. We did not receive a sample of the velvet-covered hamper. It is the opinion of this office that these items are not sets for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTSUS) at the international level, state in Note X to General Rule of Interpretation 3(b) that the term “goods put up in sets for retail sale” means goods which: 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. This assortment fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each item does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The wastebasket, for instance, may be used without the organizer. The hamper may be used by itself. The needs and activities are entirely independent of each other. This is a collection of related items, but is not a set for tariff purposes; therefore, each item will be separately classified. The faux leather wastebasket and 3-section organizer are made of textured polyurethane with a woven textile backing; this construction is considered a textile fabric for tariff purposes. This textile fabric is glued over paperboard. The velvet wastebasket and 3-section organizer are made of polyester fabric glued over paperboard. This construction, textile fabric over a paperboard frame, is considered a composite good. Although paperboard is predominant by weight and by bulk, the textile distinguishes these items from ordinary cardboard items. The textile greatly enhances the marketability of the item, but also relies upon the cardboard frame for support and rigidity. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 48 (paper) or in Chapter 63 (other articles of textile fabric). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 63. GRI 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. The wastebaskets measure 6” x 8-1/2” at the base, 10-1/2” tall with an opening measuring 8” x 11” at it widest point. The 3-section organizers measure 4-3/4” wide, 10-3/4” long and 4” tall. All are lined with a textile woven fabric. The faux leather hamper is made up of textured polyurethane with a woven textile backing that is glued over medium density fiberboard. The velvet hamper is made of polyester fabric glued over medium density fiberboard. Both hampers are supported on the bottom, sides and top by a wood frame. The hampers measure 26” tall, 21” long and 14” wide. The applicable subheading for the wastebaskets and organizers SKU 18275503 and SKU 18275490 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the hampers, SKU 18275503 and SKU 18275490, for placing on the floor or ground, will be 9403.89.6010, 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned to you as you requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division