The tariff classification of an Ironing Ladder and Laundry Sorter with Ironing Board from China.

N243148 July 2, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4015 Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, Il 60133 RE: The tariff classification of an Ironing Ladder and Laundry Sorter with Ironing Board from China. Dear Ms. Dorfman: In your letter dated June 14, 2013, on behalf of Fresh Source International, you requested a tariff classification ruling. Illustrative literature was provided. Item Number IL-001, is described as an Ironing Ladder. The item is a combined, floor standing, ironing board and stepladder. The combined item has a heavy duty 22 millimeter metal tube frame and a reinforced plastic tabletop. The stepladder can support a load capacity of 330 pounds. When set up in the ironing board position the item is supported by four legs, and when converted into the stepladder, one of the pair of legs is pushed back and upwards, while the ironing board slides down to the floor forming the second pair of legs. For storage purposes the item can be folded flat to fit into small areas. Item Number LSIB-002, is described as a Laundry Sorter with Ironing Board. The item has a heavy duty 25 millimeter metal tube frame, a reinforced plastic tabletop, a clothing bar, two square baskets (hampers) located under the tabletop, and rolls on four lockable casters. The Ironing Ladder and the Laundry Sorter with Ironing Board are composed of different components (i.e., metal, plastic, textile, etc.) and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), 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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. For both items no material breakdowns by composition, weight, surface area, and cost were provided. Usually, metal components weigh and cost more than plastic components. Never-the-less, we are of the opinion that the plastic ironing tabletops impart the essential character to the goods. It is the reinforced plastic tabletops of the ironing boards that allow for the functionality of the items to occur, which is to support an article of clothing prior to the force of the iron pressed against the clothing piece for purposes of removing wrinkles. See New York Ruling N236905 dated January 4, 2013. The applicable subheading for the Ironing Ladder and the Laundry Sorter with Ironing Board, having reinforced plastic tabletops, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: 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, Thomas J. Russo Director National Commodity Specialist Division