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NY F81649

January 21, 2000

CLA-2-94:RR:NC:SP:233 F81649


TARIFF NO.: 9403.80.6040

Ms. Leigh Smith
US JHI Corporation
8612 Fairway Place
Middleton, WI 53563

RE: The tariff classification of hampers from China.

Dear Ms. Smith:

In your letter dated January 6, 2000, you requested a tariff classification ruling.

The submitted photograph depicts part number KT770, “Small hamper frame with denim bag.” The item is composed of a denim fabric bag made of 100% cotton, measuring 14.5”L x 11.5”W x 23”H. The bag is attached to a wooden frame measuring 25” in height. Your letter also describes another item to be imported, part number KT767, “Small hamper frame with farm canvas bag.” The item is constructed the same as KT770, except for the bag which is made of 60% cotton and 40% polyester canvas fabric. Both hampers are designed to stand on the floor.

Each of the above-described items is a composite good whose essential character is not clearly imparted by either the fabric bag or the wooden frame. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In both cases, the classification for the fabric bag occurs last.

The applicable subheading for the hampers, part numbers KT770 and KT767, will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), 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 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 212-637-7061.


Robert B. Swierupski

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