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 > 2003 NY Rulings > NY J85292 - NY J85333 > NY J85308

Previous Ruling Next Ruling
NY J85308

July 1, 2003

CLA-2-46:RR:NC:SP:230 J85308


TARIFF NO.: 4602.10.1400; 4602.10.3500; 9403.80.3030; 7323.99.9060

Mr. Jeffrey J. Walton
Sears Roebuck & Co., Dept. 733IMP
3333 Beverly Road, D5-254B
Hoffman Estates, IL 60179

RE: The tariff classification of a hamper, wastebasket, tissue holder, magazine rack and shelf, of rattan, seagrass and metal wire, from China.

Dear Mr. Walton:

In your letter dated May 29, 2003, you requested a tariff classification ruling.

Samples said to comprise a “5-piece rattan hamper/laundry assortment” (reference D/696, item 97380) were submitted and are being returned to you as requested. The individual products are described below. (The goods will be imported as a nested set, but retail customers will have the option of purchasing one or more individual pieces or the entire set. For tariff purposes, the items will be classified separately.)

The first item in the assortment, #97493, is a hamper measuring 16” x 20” x 24¼”(H). Although the product has a concealed, bare-bones supporting framework of metal wire, the bottom and side panels are made of essentially of interwoven rattan rods. A portion of each side panel also incorporates some interwoven, rope-like strands made up of twisted strips of vegetable material identified as seagrass. The hamper has a flip-open lid that is also made of interwoven rattan rods and twisted seagrass, but the latter appears to predominate in this panel. The article also features a removable canvas liner.

The second item, #97494, is a canvas-lined wastebasket measuring 6” x 8” x 9-7/8”(H). Although it is open at the top, its construction is otherwise the same as the hamper’s, i.e., a simple, concealed wire frame with panels of interwoven rattan rods accented by twisted seagrass.

The third item, #97495, is a one-piece “tissue holder” resembling an inverted basket measuring 5-5/8” x 5-5/8” x 6-1/8”(H). The top panel incorporates an opening through which tissues may be dispensed. The construction of this article is the same as that of the hamper and wastebasket described above.

The fourth item, #97496, is a folding magazine rack designed to stand on a floor. It consists of two flat panels (consisting of interwoven rattan rods and twisted seagrass supported by a metal-wire frame) assembled together to form a trough having a “V” shape when viewed from either end. The article, which in the open position measures 8¾” x 14¼” x 15¾”(H), has a pair of metal legs (with metal feet) at each end. There are also curved metal wire handles that arch over the top of each panel.

The fifth item, #97497, is a wall shelf measuring 18” wide by 8” deep. It consists of an interwoven rattan-rod panel, accented with twisted seagrass, supported by a steel wire frame. There is a bent, steel-wire bracket below the panel at each end, and some additional, ornamental steel wire above the panel at the rear.

For tariff purposes, all of the above-described articles are “composite goods” made up of rattan, seagrass and metal wire. In the case of the hamper, wastebasket and tissue holder, we find that the rattan imparts the essential character. (The metal is concealed and limited in quantity, and the seagrass is of lesser importance than the rattan in the structure of the panels.) These goods will therefore be classified as rattan articles on the basis of General Rule of Interpretation (“GRI”) 3(b), HTS.

In the case of the magazine rack and the wall shelf, however, the metal is conspicuous and plays a somewhat greater role in the function and appearance of the articles. For that reason, we find that no single component material clearly imparts the essential character of either of these products. These two articles will therefore be classified on the basis of GRI 3(c), HTS, under which the applicable tariff heading is the one that appears last in numerical order among those that equally merit consideration.

The applicable subheading for the hamper (#97493) and the wastebasket (#97494) will be 4602.10.1400, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) baskets and bags, whether or not lined, of vegetable plaiting materials: of rattan or of palm leaf: wickerwork. The rate of duty will be free.

The applicable subheading for the tissue holder (#97495) will be 4602.10.3500, HTS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other: Of one or more of the materials bamboo, rattan, willow or wood: Wickerwork. The rate of duty will be free.

The applicable subheading for the magazine rack (#97496) will be 9403.80.3030, HTS, which provides for other furnitureof cane, osier, bamboo or similar materialsother: household. The rate of duty will be free.

The applicable subheading for the wall shelf (#97497) will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steelother. The rate of duty will be 3.4%.

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 Bureau of Customs and Border Protection.

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

Previous Ruling Next Ruling

See also: