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NY I81297

May 10, 2002

CLA-2-94:RR:NC:SP:233 I81297


TARIFF NO.: 9403.80.3030

Ms. Mary Jo Tibbetts
Pin Jang, Inc.
5402 Parkdale Drive, Suite 111
Minneapolis, MN 55416

RE: The tariff classification of a wire hamper/laundry basket with canvas liner from Taiwan.

Dear Ms. Tibbetts:

In your undated letter, you requested a tariff classification ruling.

The merchandise to be imported, Style Number H2-0549, consists of an oval shaped chrome plated steel wire hamper/laundry basket with a canvas liner. The hamper/laundry basket measures 23.62” long by 13.39” wide by 13.35” tall and has two carrying handles. The canvas liner is made of 65% polyester and 35% cotton and is attached to the hamper/laundry basket with hook and loop fasteners. The item is designed to be placed on the floor or ground.

The above-described item is a composite good whose essential character is not clearly imparted by either the wire hamper/laundry basket or the canvas liner. 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 heading for the canvas liner appears last.

The applicable subheading for the wire hamper/laundry basket with canvas liner will be 9403.80.3030, HTS, which provides for “Other furniture and parts thereof: Furniture of other materialsOther: 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.


Robert B. Swierupski

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