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NY 890322

September 20, 1993

CLA-2-94:S:N:N8:233 890322


TARIFF NO.: 9403.20.0030

Ms. Michele I. Smith
Sears Roebuck and Company
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE: The tariff classification of a Log Rack with a Canvas Carrier from Taiwan.

Dear Ms. Smith:

In your letter dated September 8, 1993, you requested a tariff classification ruling.

The furniture item consists of a Polished Brass Log Rack with a Canvas Carrier, Stock Number 43061. The Canvas Carrier is constructed of 100 percent nylon and detaches from the Log Rack to function as a log carrier. The short handles on each side make it easy to attach and detach the canvas. The long handles are for easy carrying. From the information furnished in your letter, the material weight breakdown is 74 percent steel tube, 21 percent canvas and 5 percent wood. The material value breakdown is 57 percent steel and 43 percent rayon canvas (there are two pieces of wood attached to the canvas, but they are a minor portion of the value of this rack). The Log Rack with a Canvas Carrier is designed to be placed on the floor or ground and store wood for the fireplace.

The essential character of the Log Rack with a Canvas Carrier is imparted by the steel components. The steel gives the furniture its support and is the component material in chief value and weight. It is also the most prominent feature of the rack.

The sample you submitted is being returned to you under separate cover.
The applicable subheading for a steel Log Rack with a Canvas Carrier will be 9403.20.0030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other metal furniture: Other: Other. The rate of duty will be 4 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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