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NY N014872




August 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.81.0010

Donna L. Shira
Sharretts, Paley, Carter and Blauvelt, P.C. Seventy-five Broad Street
New York, NY 10004

RE: The tariff classification of a rattan storage trunk from China.

Dear Ms. Shira:

In your letter dated July 24, 2007, on behalf of Polo Ralph Lauren Corporation, you requested a tariff classification ruling.

The submitted item is a wood frame trunk that is entirely covered with rattan-weave grass. The trunk has leather trim used as reinforcing material for the sides and corners, as handles and as buckle closures. It measures 23 inches on all sides and is designed to be placed on the floor. It has been noted that a metal stand can be added at retail to make the trunk useable as a table or to raise its height. However, the trunk will not be imported with a metal stand. The trunk will be marketed as an occasional table under the name “Mischief Trunk.” The lightweight nature of the rattan would preclude the trunk from use as luggage.

The applicable subheading for the storage trunk will be 9403.81.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts, thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of bamboo or rattan, Household.” The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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