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NY C86974




May 19, 1998

CLA-2-46:RR:NC:2:230 C86974

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.4500

Ms. Tammy Locke
Wholesale Supply Company, Inc.
International Department
7100 Service Merchandise Drive
Brentwood, TN 37207

RE: The tariff classification of a two drawer iron and rattan wall rack from China

Dear Ms. Locke:

In your letter dated April 15, 1998 you requested a tariff classification ruling.

The ruling was requested on a two drawer iron and rattan wall rack, your item number 3101RD. A product specification worksheet and a catalogue picture were submitted. The product consists of a frame made of iron measuring 20 inches wide by 9 inches deep by 8-1/4 inches high. The frame supports two side by side drawers made of interwoven narrow strips of rattan. Forming the top of the drawers is a shelf also made of interwoven rattan strips. The product is intended to be hung on a wall. The essential character of the two drawer wall rack is imparted by the rattan which covers a greater area and plays a greater role in the function of the product.

The applicable subheading for the iron and rattan wall rack will be 4602.10.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for 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; other. The rate of duty will be 6.6 percent ad valorem.

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,

Robert B. Swierupski

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