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NY J84245




May 1, 2003

CLA-2-94:RR:NC:SP:233 J84245

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.80.3030; 9401.50.0080

Ms. Tara Tompkins
Eighteen Karat International Product Sourcing Inc. 5292-272nd Street
Langley, British Columbia
Canada V4W 1S3

RE: The tariff classification of furniture from Vietnam.

Dear Ms. Tompkins:

In your letter dated April 21, 2003, you requested a tariff classification ruling.

The furniture items to be imported are as follows:

2-3552 Blonde
2-3553 Brown

Musa table 31” sq. x 19”h (factory # VP.DN/510) 2-3550 Blonde
2-3551 Dark Brown

Musa chair; 26” x 32” x 36”h (factory #VP.SL/511) 2-3554 Blonde
2-3555 Dark Brown

All items consist of a braided banana leaf exterior covering a Jack Fruit wood base (tree local to the area in Vietnam). The essential character of the items is imparted by the braided banana leaf exterior.

The applicable subheading for the Musa Pillar (2-3552, 23553) and Musa table (2-3550 and 2-3551) will be 9403.80.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of cane, osier, bamboo or similar materials, Other: Household.” The rate of duty will be free.

The applicable subheading for the Musa Chair (2-3554, 2-3555) will be 9401.50.0080, HTS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Seats of cane, osier, bamboo or similar materials, Other.” 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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