NY 858046
Nov 21 1990
CLA-2-94:S:N:N1:233 858046
Mr. Allan Spivack
RGI
600 Old Country Road, Suite 310
Garden City, New York 11530
RE: The tariff classification of rattan trunks from China.
Dear Mr. Spivack:
In your letter dated November 6, 1990, you requested a
tariff classification ruling.
The furniture items are rattan trunks, style model number
31-159-2. The trunks are constructed of wood frames and bottoms
which are then covered entirely with rattan. The items are
designed primarily for use as decorative storage containers for
placement on the floor of a private dwelling. The dimensions are
32" x 16-1/2" x 16-1/2" and 36" x 20-1/2" x 20-1/2".
The applicable subheading for the rattan trunks will be
9403.80.30109, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for furniture of other materials,
including cane, osier, bamboo or similar materials, of rattan,
household. The rate of duty will be 7.5 percent ad valorem.
Duty on certain furniture, seats and parts are temporarily
suspended. Subheading 9902.94.01, HTSUS, provides that
furniture, seats and parts thereof, of cane, osier, bamboo or
other similar materials, including rattan provided for in
subheading 9403.80.30, HTSUS, will be free of duty until on or
before 12/31/92.
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