The tariff classification of a wooden storage bin from China

N211640 April 13, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Elizabeth T. Weinzierl-Gutmann Savino Del Bene USA, Inc 149-10 183rd Street Jamaica, NY 11413 RE: The tariff classification of a wooden storage bin from China Dear Ms. Weinzierl-Gutmann: In your letter dated March 27, 2012, you requested a tariff classification ruling on behalf of your client, E-Z Do, Inc. The ruling was requested on a wooden storage bin. A representative sample was submitted for our review. The item is a rectangular, open-topped bin measuring approximately 13” (l) x 11” (w) x 7 ½” (h). The sides and ends of the bin are constructed of evenly spaced, horizontal ¼” thick wooden slats. The bottom of the bin consists of a solid panel of wood. There is a removable, woven cotton textile liner that folds over the basket’s upper rim to the outside, and covers the upper 2 ½” of the bin. The Harmonized Tariff Schedule of the United States General Rule of Interpretation Harmonized Tariff Schedule of the United States (“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 wooden storage bin 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 bin is imparted by the wood, which is the structural material that allows the item to function as a storage bin. The applicable subheading for the wooden storage bin will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division