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NY I89663

January 30, 2003

CLA-2-44:RR:NC:2:230 I89663


TARIFF NO.: 4420.90.8000

Ms. Terri Ursery
Garden Ridge, LP
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

RE: The tariff classification of nesting wooden trunks from China

Dear Ms. Ursery:

In your letter dated December 26, 2002 you requested a tariff classification ruling.

The ruling was requested on three styles of household storage containers referred to as trunks or as chests. The top, sides and bottom of the trunks are made of wood. The trunks are covered on the outside with either a decorative dark brown or a light brown leather. They are not lined on the inside.

Pictures of the three styles were submitted. Item number 80960 consists of a set of three nesting rectangular trunk style containers with domed lids and decorative straps. The trunks are stated to measure 21.5” x 17.7” x 16.9” (large), 19.3” x 15.4” x 14.2” (medium) and 17” x 12.8” x 10.8” (small). Item number 81002 consists of a set of three nesting square trunk style containers. The trunks are stated to measure 17.7” x 17.7”x 19.3” (large), 14.2” x 14.2” x 15.6” (medium) and 10.6” x 10.6” x 12.6” (small). Item number 80972 consists of a set of three nesting rectangular chest style containers with a panel type front. The chests are stated to measure 28” x 15.2” x 15.4” (large), 24” x 12.8” x 11.6” (medium) and 20.1” x 10.2” x 8.5” (small).

You inquired in your letter whether or not the larger trunks or chests could be classified as furniture in subheading 9403.60.80 of the Harmonized Tariff Schedule of the United States (HTSUS). In addition, you inquired whether the smaller trunks were classifiable in subheading 4420.90.80, HTSUS, or in another subheading.

The products being imported are decorative nesting wooden household containers. They are not classifiable as furniture under heading 9403, HTSUS, because they are not substantial enough to be considered furniture for equipping a home. The subject nesting trunks in all sizes are considered to be small furnishing goods of wood.

The applicable subheading for the three styles of trunks (#80960, #81002, #80972) will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

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 646-733-3035.


Robert B. Swierupski

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