NY 0864507 - The tariff classification of a world globe, a hat and coat rack and a quilt rack from Taiwan. - United States International Trade Commision Rulings

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NY 864507

JUL 12 1991

CLA-2-94:S:N:N1:233 864507

CATEGORY: CLASSIFICATION

TARIFF NO.'s: 9403.60.8080; 9403.50.9080

Ms. Laurie Everill
J.C. Penney Purchasing Corporation
P.O. Box 227474
Dallas, Texas 75240-2650

RE: The tariff classification of a world globe, a hat and coat rack and a quilt rack from Taiwan.

Dear Ms. Everill:

In your letter dated June 18, 1991, you requested a tariff classification ruling.

The furniture items are three models which are comprised of a world globe, a hat and coat rack and a quilt rack. The first, Lot #778-5854, is a world globe. It is surrounded by a bent-wood apron and has spindles with a frame and shelf. The dimensions are 35-3/4" H x 16-l/2" W. The second, Model #16-1437/OK, is a hat and coat rack. It has a spindle of rubber wood (46 m/m D), a six piece bent-wood revolving coat hanger and three bent-wood legs with plastic ring. The measurement is 72" H. The third, Model #16-1427/MG, is a quilt rack with a mahogany finish. The size is 25-3/4" x 15" x 31-3/4" H. To qualify as a bent-wood world globe and a hat and coat rack for Customs purposes, they must be constructed of at least 50 percent bent-wood parts. The above items are made of solid wood with veneered frame or finish and designed to be placed on the floor or ground.

General Rule of Interpretation (GRI) 3(b), HTSUS, states that composite goods shall be classified as if they consisted of the component which gives them their essential character, but based on the descriptive literature and a breakdown of the component material by weight and value, both the globe and the frame components are equally important, no essential character can be determined for the world globe.

GRI 3(c) states that when goods cannot be classified by reference to 3(b), they shall be classified under the heading occuring last in numerical order among those equally meriting consideration. Subheading
9403.60.8080, HTSUS, occurs last in numerical order; therefore, the world globe is classified there.

The applicable subheading for the wood world globe and hat and coat rack will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other wooden furniture, other, other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the wood quilt rack will be 9403.50.9080. HTSUS, which provides for other furniture and parts thereof, wooden furniture of a kind used in the bedroom, other, other. The rate of duty will be 2.5 percent ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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