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HQ 083184

September 28, 1989

CLA-2 CO:R:C:G 083184 JLJ 839142


TARIFF: NO.: 4420.90.8000; 9403.80.3080

Mr. Steven Sauer
Vice President
Grand Basket Company, Inc.
53-06 Grand Avenue
Maspeth, New York 11378

RE: Wicker Shelves, Fern Trunks

Dear Mr. Sauer:

You inquired about the tariff classifications under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain wicker shelves and fern trunks. You submitted descriptive brochures with pictures for both of these items.


The wicker shelves consist of wicker frames with either wood shelf surfaces or woven wicker shelf surfaces. In either case, wicker is the component which gives the shelves their essential character because the sides and backs are covered with wicker. The shelves come in various sizes and shapes, the largest measuring approximately 16 inches long by 7-1/2 inches wide by 24 inches high. They are designed to be hung on the wall or to be placed on top of a counter. They are intended for use as bathroom accessories.

The fern trunks are covered on all surfaces with a flexible shoot, which is a wicker used in weaving baskets or certain articles of furniture. Their essential character is the fern wicker material. The trunks are rectangular in shape. They have a wood top and bottom frame which is covered with fern. Metal hinges are attached for opening and closing the top. Metal braces hold the different parts of the trunk together. A metal housing secures the top of the trunk to the bottom. There is a wood "foot" at each of the four bottom corners which is intended to support the trunk when it is placed on the floor.

The trunks come in two sizes. The first is 32 inches long by 16-1/2 inches wide by 16-1/2 inches high. The second is 36 inches long by 20-1/2 inches wide by 20-1/2 inches high.


How are the wicker shelves and the fern trunks classified under the HTSUSA?


The Explanatory Notes for Chapter 94, HTSUSA, which covers furniture, state that "...the Chapter excludes the following types of goods not designed for placing on the floor: small articles of cabinet-work and small furnishing goods of wood (heading 4420)...." We consider the instant small wicker shelves to be small furnishing goods of wood; therefore, they are covered by Heading 4420, which covers wooden articles of furniture not falling in Chapter 94, HTSUSA. We note that the wicker is considered to be a wood for purposes of Chapter 44 by reason of Note 6 of Chapter 44, HTSUSA.

The Explanatory Notes for Chapter 94, HTSUSA, state that:

For the purposes of this chapter the term "furniture" means:

(A) Any "movable" articles (not included under included under other more specific headings of the Nomenclature) which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings....

The fern trunks meet this definition; therefore they are classifiable as furniture.

The Explanatory Notes for Heading 9403 state as follows:

This heading does not include:

(a) Travelling chests, trunks and the like, not having the character of furniture
(heading 4202)....

We take this to mean that trunks having the character of furniture, as the instant fern trunks do, are classifiable in Heading 9403.


The instant wicker shelves are classified under the provision for wooden articles of furniture not falling within Chapter 94: other: other, in subheading 4420.90.8000, HTSUSA, dutiable at the rate of 5.1 percent ad valorem.

The fern trunks are classified under the provision for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: of cane, osier, bamboo or similar materials: other, in subheading 9403.80.3080, HTSUSA, dutiable at the rate of 7.5 percent ad valorem.


John Durant, Director

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