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NY G84542





November 22, 2000

CLA-2-94:RR:NC:SP:233 G84542

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.80.6040; 9403.90.6000

Ms. Debbie Moore
Global Transportation Services, Inc.
1930 Sixth Ave. So., 2nd Floor
Seattle WA 98134

RE: The tariff classification of metal storage furniture with textile hanging bins from China .

Dear Ms. Moore:

In your letter dated November 15, 2000, on behalf of Tricam Industries Inc., you requested a tariff classification ruling.

The merchandise to be imported consists of three models of metal storage furniture with textile hanging bins as follows:

The Storage Organizer consists of powder-coated steel tubing frame including a steel wire bottom shelf. Three textile bins hanging from the frame are made from woven polyester with nylon mesh inserts. The tops of the bins fold over the steel wire frame and are attached using a hook and loop type fastener. The Storage Organizer is designed to stand on the floor.

The Storage Etagere consists of powder-coated steel tubing frame including three steel wire shelves. The hanging bins are made from woven polyester bonded to a PVC lining. They include nylon straps at each corner, with plastic hooks. The hooks will attach to either the wire frame or to another bin. Each bin has a bottom liner made of plywood with a PVC jacket. The bins will not stand alone; they can only be used when hanging from the wire frame or from another bin. The Storage Etagere is designed to stand on the floor.

The Workbench consists of powder-coated steel tubing frame with a steel bottom shelf and a work surface tabletop made of medium density fiberboard. It has large and small hanging bins identical to the Storage Etagere. The Workbench also includes a textile “tool rack” made of the same PVC-backed woven polyester material as the bins. The tool rack features several pockets sewn to a panel, which hangs from the steel wire frame by means of plastic hooks. The Workbench is designed to stand on the floor.

We find that each of the above-described items is a composite good whose essential character is not clearly imparted by the steel wire, steel tube, plywood, PVC or textile components. 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 textile component comes last.

The applicable subheading for the Storage Organizer, the Storage Etagere and the Workbench will be 9403.80.6040, HTS, which provides for other furniture and parts thereof: furniture of other materials other, household. The rate of duty will be free.

The applicable subheading for the textile bins and tool rack, if imported separately, will be 9403.90.6000, HTS, which provides for other furniture and parts thereof: parts: other: of textile material, except cotton. 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.

Sincerely,

Robert B. Swierupski
Director,

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