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NY R02317

August 9, 2005

CLA-2-94:RR:NC:SP:233 R02317


TARIFF NO.: 9403.80.6040

Mr. Yuri Starikov
The Home Depot
Cumberland SSC
2455 Paces Ferry Road NW
Atlanta, GA 30339

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

Dear Mr. Starikov:

In your letter dated July 26, 2005, you requested a tariff classification ruling.

The merchandise to be imported is a folding laundry hamper, SKU 549679. The hamper is composed of a cloth liner that is attached to a wooden x-shaped frame. The dimensions of the hamper are 19” (L) x 14” (W) x 32” (H). It is designed to be placed on the floor. You have submitted the product profile and pictorial representations of the item with your request.

The folding laundry hamper is considered to be a composite good for tariff classification purposes. No single component imparts the essential character, so the composite good will be classified in accordance with General Rule of Interpretation 3(c). In this composite good, the furniture heading for the cloth liner appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the folding laundry hamper 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 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 646-733-3036.


Robert B. Swierupski

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