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NY 809756

May 11, 1995

CLA-2-94:S:N8:233 809756


TARIFF NO.: 9403.80.3030

Mr. Phillip Bauldree
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of iron and wicker furniture from Hong Kong.

Dear Mr. Bauldree:

In your letter dated April 28, 1995, you requestred a tariff classification ruling.

The furniture items consist of five items. They are an Arm Chair, lot number 778-5050, Nesting Tables, lot number 778-5055, a Chest on a Stand, lot number 778-5051, a Tray Table, lot number 778-5052 and a Plant Stand, lot number 778-5053. Except for the removable chest on the stand (lot 778-5051) which is wood framed, each item consists of wicker over iron framework. The wicker on the Nesting Tables is applied to a solid wooden top. All five items are designed to be placed on the floor or ground.

From the submitted cost breakdown from the supplier, the essential character of each of the mentioned items is imparted by the wicker components. The value of the wicker substantially exceeds the value of the metal for each piece. In appearance, each piece of furniture looks to be wicker. Other than the legs, all that is visible is the wicker.

The applicable subheading for the iron and wicker furniture items 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 duty rate will be free.

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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