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NY 892956

December 9, 1993

CLA-2-94:S:N:N8:233 892956


TARIFF NO.: 9403.80.3010

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

RE: The tariff classification of etageres from China.

Dear Mr. Sauer:

In your letter dated December 6, 1993, you requested a tariff classification ruling.

The submitted illustrative material depicts the furniture items as consisting of four etageres, Model #60-633554W. They are made with steel frames and covered with rattan. The items are curved at the top with their front and back positions opened and include multiple shelves to hold various objects or articles. The etageres are designed to be placed on the floor or ground. The dimensions are 18-1/2" W x 14" D x 67"H, 21-1/2" W x 14" D x 71" H, 24" W x 14" D 74" H and 27" W x 14" D x 76" H.

Although the steel frames gives the etageres its support and makes up a majority portion of its weight, the essential character is imparted by the rattan components. The latter completely covers the etageres and it is how the items are known in the trade.

The applicable subheading for the etageres will be 9403.80.3010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Furniture of other materials, including cane, osier, bamboo or similar materials: Of rattan, 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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