CLA-CO:R:C:G 084040jlj 837934
Ms. Diana Leatherwood, Import Department
World Bazaar Inc.
P.O. Drawer X
Atlanta, Georgia 30364
RE: Tariff classification of a small rattan bath shelf
Dear Ms. Leatherwood:
You asked for a tariff classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) for a rattan bath shelf imported from China. You
submitted a sample along with your inquiry. The sample was
retained by our New York Office.
FACTS:
You describe the sample as a rattan bath unit with sides
and supports made of rattan peel wrapped around a rattan pole.
All of the design weaving is made of rattan. The shelves are
made of thin plywood boards with strips of peeled rattan used to
hold the boards in place. The dimensions of the sample are
approximately 6-3/4 inches in width by 17-1/4 inches in height
by 18-3/4 inches in length. The shelf is intended for use as a
bathroom accessory.
ISSUE:
What is the tariff classification of the instant rattan
bath shelf?
-2-
LAW AND ANALYSIS:
The Explanatory Notes for Chapter 94, HTSUSA, state that
"...the Chapter excludes the following types of goods not
designed for placing on the floor: small articles of cabinet-work
and small furnishing goods of wood (heading 4420)...." We
consider this rattan bath shelf to be a small furnishing good of
wood, therefore it is covered by Heading 4420, which covers
wooden articles of furniture not falling in Chapter 94. We note
that rattan would be considered to be a wood for purposes of
Chapter 44 by reason of Note 6 of Chapter 44, HTSUSA.
HOLDING:
The instant rattan bath shelf is classified under the
provision for wood marquetry and inlaid wood, caskets and cases
for jewelry or cutlery and similar articles, of wood; statuettes
and other ornaments, of wood, wooden articles of furniture not
falling within Chapter 94: other: other, in subheading
4420.90.8000, HTSUSA, dutiable at the Column 1 General rate of
5.1 percent ad valorem.
HOLDING:
The instant small rattan bath shelf is classified as a
wooden article of furniture in subheading 4420.90.8000, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Dir., N.Y. Seaport (NIS-230)
jones lib/peh