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