The tariff classification of a 9 Bin Organizer from China.

NY R00846 October 12, 2004 CLA-2-94:RR:NC:SP:233 R00846 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Cheryl Santos CVS Pharmacy 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a 9 Bin Organizer from China. Dear Ms. Santos: In your letter dated September 21, 2004, you requested a tariff classification ruling. The item in question, designated as a 9 Bin Organizer (CVS item number 301781), is a three tier natural wood shelf with three dowels per row and nine plastic bins. The shelf measures 26” L x 11 ½” W x 23 5/8” H. The bins measure 12” L x 8” W x 5” H and come in yellow, blue and red. You have submitted a photograph of the organizer with your request. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The 9 Bin Organizer is considered to be a composite good for tariff classification purposes. No single component imparts the essential character, so the composite good will be classified in accordance with GRI 3(c). In this composite good, the heading for the plastic component appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the 9 Bin Organizer will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division