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NY I89894

January 21, 2003

CLA-2-94:RR:NC:SP:233 I89894


TARIFF NO.: 9403.80.6040

Ms. Toni A. Loscalzo
The American Companies
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of a toy bin from China.

Dear Ms. Loscalzo:

In your letter dated January 15, 2003, on behalf of Dr. Leonard’s Healthcare Corp., you requested a tariff classification ruling.

The submitted sample is a fabric bin with a dog tapestry pattern made of 55% ramie (natural fiber) and 45% polyester, attached to a tubular metal frame. The toy bin measures 17” L x 12.5” W x 13” H and is designed to stand on the floor.

The toy bin is composed of different components and is considered a composite good. Regarding the essential character of the item, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The essential character of the toy bin is imparted by the fabric component.

Your sample is being returned as requested.

The applicable subheading for the toy bin 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 646-733-3036.


Robert B. Swierupski

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