CLA-2-94:RR:NC:SP:233 B85690
Ms. Susan D. Klingbeil
IKEA
Plymouth Commons
496 W. Germantown Pike
Plymouth Meeting, PA 19462
RE: The tariff classification of hope chests from China or Indonesia.
Dear Ms. Klingbeil:
In your letter dated May 27, 1997, you requested a tariff classification ruling.
You have submitted the following samples with your request:
1. KOLLA 1 hope chest - Article 669.527.40, is a storage trunk made of rattan. The chest measures approximately 18" x 32" x 17" and features a hinged lid and handles at both ends. The article is designed to be placed on the floor or ground.
2. KOLLA 2 hope chest - Article 069.526.96, is a storage trunk made of rattan. The chest measures approximately 15" x 28" x 14" and features a hinged lid and handles at both ends. The article is designed to be placed on the floor or ground.
The applicable subheading for the hope chests will be 9403.80.3010, 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 rattan: Household. 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 212-466-5739.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division