United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G82026 - NY G82077 > NY G82072

Previous Ruling Next Ruling
NY G82072

September 27, 2000

CLA-2-46:RR:NC:2:230 G82072


TARIFF NO.: 4602.10.4500

Mr. Kevin Egan
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a rattan headrest from China

Dear Mr. Egan:

In your letter dated September 7, 2000, on behalf of the importer, Goddess Goods Inc., you requested a tariff classification ruling.

The product to be classified is described as a rattan headrest. A sample was submitted which will be returned to you as you requested.

The sample resembles a rectangular block with concave sides and measures approximately 9-3/4 inches long, 3-3/4 inches wide and 3-3/4 inches high. It is made of rattan and wood. It has a wood frame consisting of a short 3-3/4 inch square piece on either end attached together with a long 3/4 inch square piece in the middle. The end pieces are covered on the outside with narrow strips of rattan closely interwoven together. The four sides of the headrest are made of narrow rattan strips interwoven in an open lattice pattern. The headrest provides support for the neck and back of the head.

Classification of goods under the Harmonized Tariff Schedule is governed by the General Rules of Interpretation (GRI’s). GRI 3(b) provides that goods made up of different components shall be classified according the component which gives them their essential character.

The component which imparts the essential character of the headrest is the rattan. The rattan portion completely covers the outside surface of the product and plays the more important role in the functioning of the product.

The applicable subheading for the rattan headrest will be 4602.10.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made up from plaiting materials, of one or more of the materials bamboo, rattan, willow or wood; other (than wickerwork). The rate of duty will be 6.6 percent ad valorem.

We note that the sample was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 212-637-7009.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: