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NY J80279




February 14, 2003

CLA-2-46:RR:NC:2:230 J80279

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1600

Ms. Terri Ursery
Garden Ridge, LP
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

RE: The tariff classification of nesting rattan trunks from China

Dear Ms. Ursery:

In your letter dated January 14, 2003 you requested a tariff classification ruling.

The ruling was requested on three nesting household trunks, identified as item # 80813. A photograph and a quote sheet for the item were submitted. The trunks are semi-round containers made of rattan with a metal frame. The containers have a hinged domed lid and metal feet which raise the container several inches off the bottom. The top, bottom, sides and most of the front are made of interwoven flat rattan. The remainder of the front, a circular center portion, consists of a decorative leaf patterned panel made of metal. The sides have openings for use as handles. The containers are identical except for their size. The overall sizes are 21” x 15” x 25” H (large), 16” x 12” x 18” H (medium) and 11.25” x 8” x 13” H (small). The essential character of the trunks is imparted by the rattan because most of the area of the trunks consists of rattan.

You inquired whether or not the larger trunks could be classified as furniture in subheading 9403.80.3010, Harmonized Tariff Schedule of the United States (HTSUS). In addition, you inquired whether the smaller trunks were correctly classifiable in subheading 4602.10.1600, HTSUS, as rattan baskets.

The products being imported are nesting woven rattan household containers. They are not substantial enough for equipping a home and do not have the character of furniture. Therefore, they are not classifiable as furniture under heading 9403, HTSUS. The subject rattan trunks in all three sizes listed above are considered to be baskets of heading 4602, HTSUS. Explanatory Note 46.02 to the HTSUS states that heading 4602 includes “baskets, panniers, hampers and basketware containers of all kinds, whether or not fitted with rollers or castors.”

The applicable subheading for the rattan trunk containers, item # 80813, will be 4602.10.1600, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other baskets and bags, whether or not lined; of rattan or of palm leaf; other. The rate of duty will be 5 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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