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NY B84982




June 12, 1997

CLA-2-44:RR:NC:SP:230 B84982

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 9403.80.3010; 4602.10.4500

Mr. Arnold M. Miller
AMM - A Double M Corp.
P.O. Box 403
Hewlett, N.Y. 11557

RE: The tariff classification of shelves, tables and shelf frames, from China.

Dear Mr. Miller:

In your letters dated April 20 and May 10, 1997, you requested a tariff classification ruling. At a recent meeting with National Import Specialist Paul Garretto, you exhibited selected samples and described all of the merchandise in question.

The first group of items consists of various shelves made of sheets of plywood covered with decorative overlays of rattan webbing. The shelves, which are intended to be hung on or attached to walls, have dimensions such as 12" x 36" x 1", 10" x 24" x 1", etc. Some of them have wooden borders, while others have rattan-cane borders. In some instances, the shelves will be imported together with their supports (i.e., metal wall-mount brackets with decorative rattan "accents") in shrink-wrapped packages.

The applicable subheading for the above-described shelves, regardless of border type, and whether imported with or without brackets, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4%.

The second item is a 16" x 16" x 16" "parson's table" intended to be placed on the floor. The table top consists of rattan webbing surrounded by a rattan-wrapped wooden border. The legs are also of rattan-wrapped wood.

The applicable subheading for the parson's table will be 9403.80.3010, HTS, which provides for furniture of other materials, including cane, osier, bamboo or similar materials: of rattan: household. The rate of duty will be free.

The third group of items consists of various "shelf frames," which resemble square boxes without tops or bottoms. They have rattan-wrapped wooden framework, but their side panels are wholly of rattan webbing. They range from 6" x 6" to 12" x 12", all with a depth of 6".

The applicable subheading for the "shelf frames" will be 4602.10.4500, HTS, which provides for other (than certain enumerated) articles of vegetable plaiting materials: of one or more of the materials bamboo, rattan, willow or wood. The rate of duty will be 6.6%.

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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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