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NY 890484

September 28, 1993

CLA-2-94:S:N:N8:233 890484


TARIFF NO.: 9403.70.8010

Ms. Shirley J. Fessel
Source International
Theater Square
Louisville, KY 40202

RE: The tariff classification of a Laundry Sorter from China.

Dear Ms. Fessel:

In your letter dated September 10, 1993, you requested a tariff classification ruling.

The furniture item sample consists of an unassembled Seymour Laundry Sorter, Model Number 45-520. It has a lightweight tubular plastic frame and is on two inch casters for convenience and ease. The Laundry Sorter includes a three compartment cotton sorter bag with a cord lock closure for tight fit on the plastic frame. It is easy to assemble and no tools are required. When assembled it is designed to be placed on the floor or ground. The set-up dimensions are approximately 30-1/4 inches x 29-1/2 inches x 13- 1/2 inches. In this particular case no visa or quota requirements are required.

GRI (2) (b) states in part that "The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3". GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which merit consideration. The merchandise is classifiable as a composite good for tariff purposes. From your submitted weight and value breakdown the plastic frame is both the most expensive and weights the most. But the cotton sorter bag is most visible and distinguishes the artcle for what it is. Thus there is no essential character and classification will be under the HTS number which appears last among the two which merit consideration.

The applicable subheading for the Laundry Sorter will be 9403.80.6040, Harmonized Tariff Schedule of the United States Annotated HTSUSA, which provides for: Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other, household. The rate of duty will be 4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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