The tariff classification of a bamboo top storage unit from China

N240945 May 13, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Maya Kessler Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a bamboo top storage unit from China Dear Ms. Kessler: In your letter dated April 5, 2013, you requested a tariff classification ruling. The ruling was requested on a bamboo top storage unit, identified as “Bamboo Top Coffee Pod Drawer”, Item # 679963. A representative sample was submitted for our examination. The sample will be returned to you, as requested. The item in question is a storage shelf and drawer measuring approximately 12 ¾” (w) x 15 ½” (l) x 3 1/8” (h). The unit consists of a rectangular-shaped bamboo platform panel situated on top of the steel frame. Beneath the platform shelf is a steel wire drawer. The unit is meant to be placed on a counter with the coffee brewer to be mounted on top of the bamboo panel. In your letter you state that the drawer will be used to hold up to 35 coffee pods used in a single serving coffee brewer. 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 bamboo top storage unit 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 bamboo platform panel is the primary functional component that holds the coffee brewer. It also contributes significantly to the item’s consumer appeal. The essential character is therefore imparted by the bamboo platform panel. The applicable subheading for the bamboo top storage unit will be 4420.90.8000, HTSUS, which provides 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/. Item # 679963 “Glass Top Coffee Pod Drawer”, which was submitted for classification, will be addressed in Ruling # N241249. 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