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NY F86669




May 10, 2000

CLA-2-44:RR:NC:2:230 F86669

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 4602.10.0900

Ms. Astra Guardino
Three Hands Corporation
13259 Ralston Ave.
Sylmar, CA 91342

RE: The tariff classification of wood and bamboo chests from China; GRI 3(b)

Dear Ms. Guardino:

In your letter received on April 27, 2000 you requested a tariff classification ruling.

The ruling was requested on five products that you import on a regular basis. In accordance with the Customs Regulations (19 C.F.R.177.1(a)), this ruling is being requested with respect to prospective transactions of the products.

The products to be ruled on are five styles of wood and bamboo chests. Samples of each style were submitted. You state that these products are not functional and for decorative purposes only. However, we find that the sample chests are capable of functioning as containers. They are similar to other imported wood and bamboo containers that are used to hold various items.

Item #50427 is a set of two of the same chests in different sizes. The smaller chest, approximately 17”(wide) x 9”(deep) x 11-1/2”(high), fits inside the larger chest, 21”(wide) x 13”(deep) x 15”(high). Both are chests with arched hinged lids and raised bottoms. The chests, comprising the frame, lid, sides, bottom and feet, are made of wood. The outside surface of the lid, the frame and the sides is covered with interwoven strips of bamboo.

Item #50418 is a set of two nesting green chests with arched hinged lids and round metal handles. The approximate sizes are 15”(wide) x 10”(deep) x 10”(high) for the smaller one and 18”(wide) x 12”(deep) x 12”(high) for the larger one. The complete chests, comprising the lid, sides and bottom, are made of wood. The outside surface of the lid, the front and the back side is covered with interwoven strips of bamboo. In addition to the woven bamboo, the lid, front and back are trimmed with wood molding.

Item #50420 is a set of two nesting chests with arched hinged lids. The chests measure approximately 12-1/2”(wide) x 8-1/2”(deep) x 10”(high) and 15-1/2”(wide) x 10-1/2”(deep) x 11”(high). The chests are made almost entirely of wood. The bottom, sides and the inside center portion of the lid are made of wood. The outside center portion of the lid and the outer surface of the sides are covered with bamboo stakes cut in half. The remaining portion of the lid around the center consists of interwoven strips of bamboo.

Classification of goods under the Harmonized Tariff Schedule is governed by the General Rules of Interpretation (GRI’s). GRI 3(b) provides that goods made up of different components shall be classified according the component which gives them their essential character.

The essential character of these three styles of chests (#50427, #50418, #50420) is imparted by the wood. These containers are made almost entirely of wood. The wood gives the containers their shape and function. The woven bamboo strips serve primarily as surface decoration. These styles have the rigid appearance and heavy construction of wood containers.

The applicable subheading for item #50427, #50418 and #50420 will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

Item #50402 is a set of two nesting square chests each with a flat hinged lid and two short handles. The chests measure 10-1/2”(wide) x 10-1/2”(deep) x 8”(high) and 13”(wide) x 13”(deep) x 9”(high). The inside lid is made of wood and the rims are made of bent bamboo strips. Most of the chest, consisting of the bottom and the sides, is made of interwoven bamboo strips. The bottom and the four corner edges are reinforced with bamboo strips.

Item #50405 is a set of three nesting rectangular chests each with a flat hinged lid and two short handles. The chests measure approximately 10”(wide) x 6”(deep) x 7”(high), 13”(wide) x 8-1/2”(deep) x 9”(high), and 17”(wide) x 11”(deep) x 10-1/2”(high). The chests have a wood bottom and the inside of the lid is made of wood. Two narrow strips and two broad panels of wood reinforce the inside. The rest of the chest, consisting of the outside top and the sides, is made of interwoven strips of bamboo.

The essential character of these two styles (#50402, #50405) is imparted by the interwoven bamboo strips. The woven bamboo strips cover the greater area of these containers. The bamboo in these styles gives the article their shape and function, in addition to decorating the surface. The wood portion only reinforces certain areas. These styles have the character of bamboo baskets.

The applicable subheading for item #50402 and #50405 will be 4602.10.0900, HTSUSA, which provides for basketwork made directly to shape from plaiting materials; other baskets and bags whether or not lined; of bamboo; other (than wickerwork). The rate of duty will be 10 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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