NY 874494
MAY 20 1992
CLA-2-94:S:N:N1:233 874494
Mr. Michael Riley
May Department Stores Int'l., Inc.
1120 Avenue of the Americas
New York, N. Y. 10036
RE: The tariff classification of dressers from China.
Dear Riley:
In your letter date stamped May 15, 1992, you requested a tariff
classification ruling.
The furniture items are dressers with an underlying base of wood
and covered with a rattan weave. The submitted pictures show the
wooden drawers and hand polished wood drawer panels. The whole frame
and back are made of wood and the rattan weaved sheets are attached to
the drawers. They are designed to be placed on the floor or ground
with dimensions of approximately 4 feet H x 2 or 3 feet W. The
dressers are known as rattan furniture which is the component material
which gives them their essential character.
The five sample pictures you submitted are being returned to you
under separate cover.
The applicable subheading for the dressers with an underlying
base of wood and finished rattan weave covering will be 9403.80.3010,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for furniture of other materials, including cane, osier, bamboo or
similar materials: Of cane, osier, bamboo or similar materials, of
rattan, household. The rate of duty will be 7.5 percent ad valorem.
Subheading 9902.94.01, HTSUS, temporarily suspends duty on certain
furniture, seats, and parts thereof, of cane, osier, bamboo, or other
similar materials, including rattan. (provided for in subheading
9401.50.00, 9401.90.25, 9403.80.30, or 9403.90.25.)
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport