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NY G86237

January 11, 2001

CLA-2-94:RR:NC:SP:233 G86237


TARIFF NO.: 9403.80.6040

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a folding canvas laundry sorter from China.

Dear Ms. Dorfman:

In your letter dated December 14, 2000, on behalf of LTD Commodities Incorporated, you requested a tariff classification ruling.

The submitted sample is referred to as the FDO Laundry Sorter. It is composed of a folding wooden x-shaped frame and a two-compartment machine washable canvas bag, which attaches to the frame with snaps. The frame measures 26” x 17” x 16” when opened and 31” x 16” 1¾” when folded. The article is designed to be placed on the floor or ground.

Your sample is being returned as requested.

The above-described item is a composite good whose essential character is not clearly imparted by either the wooden frame or the canvas bag. 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 canvas bag occurs last.

The applicable subheading for the folding canvas laundry sorter 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.

The merchandise is not subject to quota restraints or visa requirements.

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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