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NY A83341




May 20, 1996

CLA-2-44:RR:NC:GI:230 A83341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Mona Webster
Target Stores
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of a 3-drawer bin (wooden cabinet with rattan wickerwork baskets) from China.

Dear Ms. Webster:

In your letter dated May 1, 1996, you requested a tariff classification ruling.

A sample identified as a 3-drawer bin was submitted and is being returned to you. It is a plywood box (cabinet) with an open front and two shelves that divide the interior into three compartments of equal size. Each of the compartments holds an open-topped rectangular basket made essentially of interwoven rattan rods. The baskets may be slid completely in and out of their compartments. (Each one has an opening in its front panel to enable the user to grasp it for that purpose.)

The cabinet is 14 1/2" high x 14 1/2" wide x 11" deep. Each basket is about 4" x 13" x 11".

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that the essential character of this composite product is imparted by the wooden cabinet.

Accordingly, the applicable subheading for the 3-drawer bin will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within Chapter 94. The rate of duty will be 4.3%.

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) 466-5779.

Sincerely,

Roger J. Silvestri

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