CLA-2-94:RR:NC:SP:233 H80839
Ms. Astra Galins
Cyrk, Inc.
101 Edgewater Drive
Wakefield, MA 01880-5374
RE: The tariff classification of a log holder from China, Taiwan or Hong Kong.
Dear Ms. Galins:
In your letter dated May 1, 2001, you requested a ruling on tariff classification.
The submitted sample is a floor standing log holder. It consists of a steel or forged iron frame with a suede log carrier.
We find that the above-described item is a composite good whose essential character is not clearly imparted by either the metal frame or the suede log carrier. General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the suede log carrier comes last.
Your sample is being returned as requested.
The applicable subheading for the log holder will be 9403.80.6040, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, 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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division