NY 0866297 - The tariff classification of baskets and furniture from Venezuela - United States International Trade Commision Rulings

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NY 866297

Sep 19, 1991

CLA-2-46:S:N:N1:230 866297

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1300; 9401.69.6010; 9403.50.9040; 9403.50.9080; 9403.60.8040; 9403.60.8080; 9902.46.02

Mr. Jose Ramon Moreno
C/O Lisa Crosby
U.S. Customs Service
International Agreements Branch/ Andean Trade Desk 1301 Constitution Avenue, N.W./ Rm 1316
Washington, D. C. 20229

RE: The tariff classification of baskets and furniture from Venezuela

Dear Mr. Moreno:

In your letter dated August 2, 1991, which was addressed to the Andean Help Desk, you requested a tariff classification ruling. Your letter concerned six items. This ruling will classify two of those items, namely the baskets and furniture. The other items will be answered separately.

The baskets are hand woven and made of palm leaf. The furniture consists of dining tables, chairs, cabinets and bedroom sets, all hand crafted of wood.

The applicable subheading for woven baskets which are not luggage, handbags, flatgoods, or furniture will be 4602.10.1300, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of rattan or of palm leaf. The duty rate will be 10 percent ad valorem.

The applicable subheading for the dining tables will be 9403.60.8040, HTS, which provides for other wooden furniture, dining tables. The duty rate will be 2.5 percent ad valorem.

The applicable subheading for wooden chairs, not upholstered, will be 9401.69.6010, HTS, which provides for other seats with wooden frames, chairs, other than of teak. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the cabinets will be 9403.60.8080, HTS, which provides for other wooden furniture, other than dining tables. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for beds will be 9403.50.9040, HTS, which provides for wooden furniture of a kind used in the bedroom, beds. The applicable subheading for other bedroom furniture will be 9403.50.9080, HTS, which provides for wooden furniture of a kind used in the bedroom, other than beds. The rate of duty for both subheadings will be 2.5 percent ad valorem.

Articles classifiable under subheadings 4602.10.1300, 9403.60.8040, 9401.69.6010, 9403.60.8080, 9403.50.9040, and 9403.50.9080, HTS, which are products of Venezuela are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The duty for wicker products provided for in subheading 4602.10.1300, HTS, is temporarily suspended under subheading 9902.46.02, HTS, effective for articles entered on or after October 1, 1990 and on or before December 31, 1992.

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

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