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NY F89450

July 7, 2000

CLA-2-94:RR:NC:SP:233 F89450


TARIFF NO.: 9403.80.6040

Ms. Laura Yeager
IKEA Wholesale
Plymouth Commons
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a laundry basket from Cambodia.

Dear Ms. Yeager:

In your letter dated June 29, 2000, you requested a tariff classification ruling.

The submitted sample, “Fyllen Laundry Basket” IKEA Article #30022166, is a cylindrically shaped collapsible laundry basket composed of steel wire coiled frame covered with nylon mesh and polyester. The laundry basket is designed to sit on the floor or ground.

The above-described item is a composite good whose essential character is not clearly imparted by either the wire frame or the mesh covering. 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 this case, the classification for the mesh covering comes last.

The applicable subheading for the laundry basket 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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