CLA-2-44:RR:NC:SP:230 C86460
Ms. Laura Proctor
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001
RE: The tariff classification of wastebaskets, tissue box
covers, vanity trays, table mirrors and mirror trays from
China.
Dear Ms. Proctor:
In your letter dated April 13, 1998, you requested a tariff
classification ruling. Five samples described as "wicker
bathroom accessories" were submitted and are being returned to
you as requested.
Lot # 747-4703 (97-834/1) is a wastebasket measuring 8" x
10 1/2" x 11"(H). Its bottom and sides are continuous
rectangular panels of wood. The sides of the basket are covered
(on the exterior) with sheeting composed of slender interwoven
rattan-core rods. The article also has thick wooden rims around
its top and bottom edges.
Lot # 747-4711 (97-831/1) is a cube-shaped tissue-box cover
measuring 6" x 6" x 6". Like the wastebasket, its sides are wood
panels covered on the exterior with interwoven rattan-core rods.
However, the bottom is open so that it can be placed over a box
of facial tissues. The top is a wooden panel incorporating a
center opening intended to allow tissues to be pulled through.
Lot # 747-4745 (97-833/1) is a "vanity tray" measuring
6 1/2" x 14" x 2"(H). Its composition is essentially the same as
that of the wastebasket, i.e., wooden bottom, sides and rims,
with decorative woven rattan rods on the exterior of the sides.
There is also a rubbery, fabric-backed mat affixed to the bottom,
presumably intended to prevent the article from slipping on or
scratching the surface upon which it will be placed.
We note your belief that the above-described items should be
classified as articles of plaiting materials in chapter 46 of the
Harmonized Tariff Schedule of the United States (HTS). While we
acknowledge the significant role of the plaited rattan in the
appearance of the products, we nevertheless find that in each
instance the wood predominates in terms of structural integrity,
bulk, weight and, presumably, value. In light of those factors,
it is our view that the wood imparts the essential character in
all of these composite goods.
Accordingly, the applicable subheading for the wastebasket,
the tissue box cover and the vanity tray will be 4420.90.8000,
HTS, which provides for wooden articles of furniture not falling
within chapter 94. The rate of duty will be 3.6%.
Lot # 747-4729 (97-841/1) is identified as a "cheval table
mirror with wicker frame." It consists of an oval, double-sided
glass mirror with woven rattan-core frame. The framed mirror is
mounted in a U-shaped metal holder which allows it to pivot. The
metal holder is in turn affixed to the top of a 4 1/2" high
wooden stand. Each side of the mirror has a reflecting area
measuring approximately 5" x 6".
The applicable subheading for the "cheval table mirror with
wicker frame" will be 7009.92.1000, HTS, which provides for glass
mirrors, other than rear-view mirrors for vehicles: framed: not
over 929 cm2 in reflecting area. The rate of duty will be 7.8%.
Lot # 747-4737 (97-840/1) is a 12" x 18" x 2"(H) "oval
mirror tray with wicker trim." The tray has a wooden base,
interwoven rattan-rod sides and a thick, bent rattan-cane lower
rim. The bed of the tray is completely covered with a glass
mirror. In response to a telephone query by this office, you
stated that the value of this article will be $10.90, FOB foreign
port.
The applicable subheading for the "oval mirror tray with
wicker trim" will be 7013.99.9000, HTS, which provides for other
glassware...valued over $5 each. The rate of duty will be 7.2%.
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
Paul Garretto at 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division