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NY J81378




March 11, 2003

CLA-2-44:RR:NC:SP:230 J81378

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 4602.10.3500

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Ave. N.W.
Grand Rapids, MI 49504

RE: The tariff classification of shelf units, of wood, plaiting materials and metal, from China.

Dear Mr. Morse:

In your letter dated February 13, 2003, you requested a tariff classification ruling on behalf of Meijer Distribution. Descriptions and photos of two shelf units were submitted for our review.

The first item (#849704) is a 25½”-high miniature wooden replica of a lighthouse. The interior is divided into four compartments, open at the front, each of which holds a small basket made of interwoven strips of chipwood. The baskets are designed to function as drawers. The article appears to be suitable for placement on a shelf, mantel or the like as a decorative receptacle for miscellaneous small items.

For tariff purposes, the lighthouse with drawers is considered a “composite good” consisting of both wood (which forms the lighthouse structure) and woven plaiting material (which forms the “drawers”). According to figures provided in your letter, the wood contributes 65% of the product’s overall weight and 80% of its value. The wooden lighthouse structure also appears to be the main element contributing to the product’s visual impact. In light of these factors, we find that the essential character is imparted by the wood.

Accordingly, the applicable subheading for the #849704 “wooden lighthouse design shelf with 4 chipwood drawers” 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 3.2%. The second item (#DH98071) consists of a 14¾” x 6½” x 9¾” iron-wire frame that holds six baskets (drawers) made of interwoven rattan rods. The frame also features a top surface (capable of serving as a shelf) formed by interwoven rattan rods. It appears that the unit could either be mounted on a wall or placed on a counter or the like for use as a multipurpose receptacle. According to figures provided in your letter, the rattan contributes 80% of the overall product’s weight and value. The rattan also appears to predominate over the iron wire in terms of appearance and functionality. We therefore find that the rattan imparts the essential character of the unit.

Accordingly, the applicable subheading for the #DH98071 iron/rattan 6-drawer shelf unit will be 4602.10.3500, HTS, which provides for other (than certain enumerated) articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of one or more of the materials bamboo, rattan, willow or wood: wickerwork. The rate of duty will be free.

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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