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NY 857486

Oct 31 1990
CLA-2-94:S:N:N1:233 857486


TARIFF NO.'s: 9403.80.30109 & 9902.94.01

Mr. Steven Sauer, V.P.
Grand Basket Co., Inc.
53-06 Grand Avenue
Maspeth, N. Y. 11378

RE: The tariff classification of rattan etageres from China.

Dear Mr. Sauer:

In your letter dated October 18, 1990, you requested a tariff classification ruling.

The furniture items consist of various size etageres which are similar to Grand Basket Company style #60-6335S4. The frame is constructed of steel and completely covered with rattan. The four open shelves used to display ornaments or bric-a-bracs are made of rattan. The dimensions range from 18-1/2"W x 14"D x 67"H to 27"W x 14"D x 76"H. They are designed for placing on the floor or ground.

The applicable subheading for the rattan etageres will be 9403.80.30109, Harmonized Tariff Schedule of the United States (HTSUS), which provides for furniture of other materials, of cane, osier, bamboo or similar materials, of rattan, household. The rate of duty will be 7.5 percent ad valorem.

As per Chapter 99, Temporary Legislation, Subchapter II, Temporary Reduction In Rates Of Duty, 9902.94.01, HTSUS, provides that effective from 10/1/90 to 12/31/92, furniture, seats and parts thereof, of cane, bamboo or other similar materials, including rattan (provided for in subheading 9403.80.30) will be free of duty.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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