The tariff classification of a Cedar-Sided Garment Bag from China

N287033 June 28, 2017 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of a Cedar-Sided Garment Bag from China Dear Ms. Davidson: In your letter, dated June 1, 2017, you requested a tariff classification ruling. Product information and photographs were submitted for our review. The “Cedar Stow Hanging Garment Bag” is designed to store clothing to protect against dust, dirt, pests, mildew and odor. It is constructed with side panels of cedar wood and a cedar floor. The front, back and top panels are of cotton canvas. A zipper runs across the top and down the middle of the front panel. Inside, a bar mounted width-wise across the top allows for hanging garments. It measures approximately 15 ½ inches wide by 20 inches deep by 42 ¼ inches long. A hook on each side attaches in order to hang the garment bag from a closet rod. Alternatively, the cedar stow can be used free-standing on the floor. Composite goods of more than one material are classified based on the component which imparts the essential character. In this case the cedar wood provides the greatest structural element of the garment bag and also naturally discourages mildew, odors, moths and other pests. The applicable subheading for the garment bag will be 4421.99.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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 the 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division