The tariff classification of a mesh cube from China.

N282025 December 22, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6015 Geri Davidson Import Department The Container Store 500 Freeport Parkway Coppell, Texas 75019-3863 RE: The tariff classification of a mesh cube from China. Dear Ms. Davidson: In your letter dated December 12, 2016, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The sample submitted, is the Container Store® “Double Folding Mesh Cube,” identified by SKU# 10060134. The item consists of nylon mesh, plastic and cardboard. The item is floor standing and has two mesh handles for ease of carrying. The item measures 13-inches square by 26-inches high. The nylon mesh predominates by volume and appearance, while the plastic and cardboard are not visible to the eye. This item is stated to be ideal for storage of laundry or large plush toys, however, this item can also be used for storing sporting equipment or other household objects. The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. Consistent with the ENs’ meaning for “furniture,” Merriam-Webster defines “furniture” as the movable articles used in readying an area (as a room or patio) for occupancy or use. Stated differently, yet with shared meaning, “articles of furniture” are the furnishings that make a room or other area ready for occupancy. It is our opinion that the floor standing, “Double Folding Mesh Cube,” which can be used for packing, storing or transporting articles falls within the meaning of furniture as defined by the General ENs to Chapter 94 of the HTSUS) and the common dictionary meaning as provided by Merriam-Webster. Accordingly, the merchandise concerned is classifiable in heading 9403, HTSUS. See New York ruling: N279600 dated October 18, 2016. The applicable subheading for the “Double Folding Mesh Cube,” made predominately of nylon mesh, will be 9403.89.6015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: 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 World Wide Web at https://hts.usitc.gov/current. 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 neil.h.levy@.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division