The tariff classification of a closet organizer from China.

N177227 August 26, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018 John A. Whitson Customs Compliance Specialist Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a closet organizer from China. Dear Mr. Whitson: In your letter dated July 27, 2011, you requested a tariff classification ruling. Descriptive literature and illustrative literature with specifications were provided. Costco reference number T-232472 is a closet organizer that will be used for household purposes. The item has two storage towers constructed of premium steel, and features a center bridge shelf, two chrome clothes hanger poles, three linen/cotton pull out drawers, shoe storage dividers, and adjustable metal dividers allowing up to twelve cubbies. Each shelf has a metal frame with a laminated and edge banded wood (particle board) deck. This item comes in a smooth bronze finish. Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the closet organizer is composed of different components [metal, wood and fabric) and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.  The Explanatory Notes (ENs) to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. An examination of the material breakdown specification sheet indicates that the overall weight and cost of the metal exceeds that of the wood based materials. Photos indicate that the bronzed finished, premium steel frame provides the structural support and stability for the shelves, chrome poles, cubbies and linen/cotton pull out drawers (fabric folding boxes), as well as visually gives the appearance of a premium steel closet organizer. Accordingly, the steel-frame imparts the essential character to the closet organizer. The applicable subheading for the steel-frame, closet organizer, will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” 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