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August 17, 1999

CLA-2-46:RR:NC:2:230 E84181

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1600; 9403.80.3010

Ms. Machelle Blair
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of iron and rattan storage boxes from China

Dear Ms. Blair:

In your letter dated July 28, 1999 you requested a tariff classification ruling.

The ruling was requested on a set of three iron and rattan storage boxes, Vendor Stock No. 1660-01. A sample of the set was submitted which will be returned to you as you requested.

The set consists of three storage boxes made of interwoven strips of rattan on a framework of iron. In addition to the framework, the boxes also have side handles, feet and a latch made of iron. Other than these accessory parts, however, the whole box is made of woven rattan. The iron framework is wrapped and covered by strips of rattan.

The essential character of the iron and rattan storage boxes is imparted by the rattan because the rattan plays a greater role in making the boxes. Although the iron gives support and has greater weight, the rattan forms the boxes and has by far the greater area.

The three storage boxes have the same unique shape but come in three different sizes. The smallest box measures approximately 9-1/4” high by 11-1/2” long by 7” wide. The medium sized box measures approximately 14” high by 17” long by 10-1/2” wide. The largest box measures approximately 21-1/2” high by 25” long by 15” wide. The largest box is considered to be of a size designed to stand on the floor.

The applicable subheading for the small and medium sized storage boxes will be 4602.10.1600, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of plaiting materials; other baskets and bags; of rattan or of palm leaf, other. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the large storage box will be 9403.80.3010, HTSUSA, which provides for furniture of rattan. The rate of duty will be free.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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