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NY C86460

May 5, 1998

CLA-2-44:RR:NC:SP:230 C86460


TARIFF NO.: 4420.90.8000; 7009.92.1000; 7013.99.9000

Ms. Laura Proctor
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of wastebaskets, tissue box covers, vanity trays, table mirrors and mirror trays from China.

Dear Ms. Proctor:

In your letter dated April 13, 1998, you requested a tariff classification ruling. Five samples described as "wicker bathroom accessories" were submitted and are being returned to you as requested.

Lot # 747-4703 (97-834/1) is a wastebasket measuring 8" x 10 1/2" x 11"(H). Its bottom and sides are continuous rectangular panels of wood. The sides of the basket are covered (on the exterior) with sheeting composed of slender interwoven rattan-core rods. The article also has thick wooden rims around its top and bottom edges.

Lot # 747-4711 (97-831/1) is a cube-shaped tissue-box cover measuring 6" x 6" x 6". Like the wastebasket, its sides are wood panels covered on the exterior with interwoven rattan-core rods. However, the bottom is open so that it can be placed over a box of facial tissues. The top is a wooden panel incorporating a center opening intended to allow tissues to be pulled through.

Lot # 747-4745 (97-833/1) is a "vanity tray" measuring 6 1/2" x 14" x 2"(H). Its composition is essentially the same as that of the wastebasket, i.e., wooden bottom, sides and rims, with decorative woven rattan rods on the exterior of the sides. There is also a rubbery, fabric-backed mat affixed to the bottom, presumably intended to prevent the article from slipping on or scratching the surface upon which it will be placed.

We note your belief that the above-described items should be classified as articles of plaiting materials in chapter 46 of the Harmonized Tariff Schedule of the United States (HTS). While we acknowledge the significant role of the plaited rattan in the appearance of the products, we nevertheless find that in each instance the wood predominates in terms of structural integrity, bulk, weight and, presumably, value. In light of those factors, it is our view that the wood imparts the essential character in all of these composite goods.

Accordingly, the applicable subheading for the wastebasket, the tissue box cover and the vanity tray will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.6%.

Lot # 747-4729 (97-841/1) is identified as a "cheval table mirror with wicker frame." It consists of an oval, double-sided glass mirror with woven rattan-core frame. The framed mirror is mounted in a U-shaped metal holder which allows it to pivot. The metal holder is in turn affixed to the top of a 4 1/2" high wooden stand. Each side of the mirror has a reflecting area measuring approximately 5" x 6".

The applicable subheading for the "cheval table mirror with wicker frame" will be 7009.92.1000, HTS, which provides for glass mirrors, other than rear-view mirrors for vehicles: framed: not over 929 cm2 in reflecting area. The rate of duty will be 7.8%.

Lot # 747-4737 (97-840/1) is a 12" x 18" x 2"(H) "oval mirror tray with wicker trim." The tray has a wooden base,
interwoven rattan-rod sides and a thick, bent rattan-cane lower rim. The bed of the tray is completely covered with a glass mirror. In response to a telephone query by this office, you stated that the value of this article will be $10.90, FOB foreign port.

The applicable subheading for the "oval mirror tray with wicker trim" will be 7013.99.9000, HTS, which provides for other glassware...valued over $5 each. The rate of duty will be 7.2%.

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 Paul Garretto at 212-466-5779.


Robert B. Swierupski

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