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NY C84836

March 11, 1998

CLA-2-94:RR:NC:SP:233 C84836


TARIFF NO.: 9403.80.3010

Ms. Tammy Locke
Wholesale Supply Company, Inc.
International Department
7100 Service Merchandise Drive
Brentwood, TN 37207

RE: The tariff classification of a hanging file cart and a magazine basket from China.

Dear Ms. Locke:

In your letter dated February 17, 1998, you requested a tariff classification ruling.

You have submitted photographs of the following items:

1. Item #2170RD, Iron/Rattan Hanging File Cart, is a cart which is made of a black, powder coated iron frame with lacquered wicker top and bottom shelves and a decorative wicker front panel. A rack is located on the inside of the cart on which to hang legal sized hanging files. The cart measures 25" x 18-1/2" x 15" and is designed to be placed on the floor.

2. Item #2173RD, Iron/Rattan Magazine Basket, is a magazine basket with a detachable handle which is made of a black, powder coated iron frame and a lacquered wicker area in which to place magazines. The basket measures 11-3/4" x 17-3/4" x 10-1/2" and is designed to be placed on the floor.

3. Item #3103RD, Iron/Rattan Hamper - SEE BELOW

The iron and rattan hanging file cart and magazine basket are composed of different components and are considered composite goods. Regarding the essential character of the items, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The essential character of the iron and wicker hanging file cart and magazine basket is imparted by the rattan components.

The applicable subheading for the iron and wicker hanging file cart and magazine basket will be 9403.80.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for furniture of other materials, including cane, osier, bamboo or similar materials: of rattan: household. The rate of duty will be free.

Regarding the iron and wicker hamper, the following information is required:

1. Is the rattan in round, rod-like form? 2. Is the hamper made entirely of same rattan material? 3. Please submit a sample of the rattan material used or a close-up picture of the material.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


Robert B. Swierupski

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