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NY 884356

April 16, 1993

CLA-2-94:S:N:N8:233 884356


TARIFF NO.: 9403.80.3030

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

RE: The tariff classification of rattan furniture from China.

Dear Mr. Sauer:

In your letter dated March 30, 1993, you requested a tariff classification ruling.

The furniture items consist of dressers in different styles and sizes. Two dressers were selected from the photographs submitted. The first, Style #60-5003W, is a three drawer dresser. The dimensions are 28 inches W x 16-1/2 inches D x 29 inches H. The second, Style #60-5006W, is a five drawer dresser. The dimensions are 28 inches W x 16-1/2 inches D x 45 inches H. They are constructed with wooden frames and covered with rattan. The drawers all have metal rolling tracks. The rattan furniture is primarily used in the bedroom and is designed to be placed on the floor or ground.

Although the cost breakdown you submitted for style #4648/3- 60-5003W, a three drawer dresser (in white), shows the chief value to be of wood, the dresser is completely covered with rattan. All that is seen is the rattan and it is known in the industry as wicker furniture. Thus the rattan is the component which gives the drawers their essential character.

The applicable subheading for the rattan drawers will be 9403.80.3030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Household. The rate of duty will be 7.5 percent ad valorem.

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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