CLA-2 CO:R:C:G 083184 JLJ 839142
TARIFF: NO.: 4420.90.8000; 9403.80.3080
Mr. Steven Sauer
Vice President
Grand Basket Company, Inc.
53-06 Grand Avenue
Maspeth, New York 11378
RE: Wicker Shelves, Fern Trunks
Dear Mr. Sauer:
You inquired about the tariff classifications under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of certain wicker shelves and fern trunks. You
submitted descriptive brochures with pictures for both of these
items.
FACTS:
The wicker shelves consist of wicker frames with either
wood shelf surfaces or woven wicker shelf surfaces. In either
case, wicker is the component which gives the shelves their
essential character because the sides and backs are covered with
wicker. The shelves come in various sizes and shapes, the
largest measuring approximately 16 inches long by 7-1/2 inches
wide by 24 inches high. They are designed to be hung on the wall
or to be placed on top of a counter. They are intended for use
as bathroom accessories.
The fern trunks are covered on all surfaces with a
flexible shoot, which is a wicker used in weaving baskets or
certain articles of furniture. Their essential character is the
fern wicker material. The trunks are rectangular in shape. They
have a wood top and bottom frame which is covered with fern.
Metal hinges are attached for opening and closing the top. Metal
braces hold the different parts of the trunk together. A metal
housing secures the top of the trunk to the bottom. There is a
wood "foot" at each of the four bottom corners which is intended
to support the trunk when it is placed on the floor.
-2-
The trunks come in two sizes. The first is 32 inches long
by 16-1/2 inches wide by 16-1/2 inches high. The second is 36
inches long by 20-1/2 inches wide by 20-1/2 inches high.
ISSUE:
How are the wicker shelves and the fern trunks classified
under the HTSUSA?
LAW AND ANALYSIS:
The Explanatory Notes for Chapter 94, HTSUSA, which covers
furniture, state that "...the Chapter excludes the following
types of goods not designed for placing on the floor: small
articles of cabinet-work and small furnishing goods of wood
(heading 4420)...." We consider the instant small wicker shelves
to be small furnishing goods of wood; therefore, they are covered
by Heading 4420, which covers wooden articles of furniture not
falling in Chapter 94, HTSUSA. We note that the wicker is
considered to be a wood for purposes of Chapter 44 by reason of
Note 6 of Chapter 44, HTSUSA.
The Explanatory Notes for Chapter 94, HTSUSA, state that:
For the purposes of this chapter
the term "furniture" means:
(A) Any "movable" articles (not included under
included under other more specific headings
of the Nomenclature) which have the essential
characteristic that they are constructed for
placing on the floor or ground, and which
are used, mainly with a utilitarian
purpose, to equip private dwellings....
The fern trunks meet this definition; therefore they are
classifiable as furniture.
The Explanatory Notes for Heading 9403 state as follows:
This heading does not include:
(a) Travelling chests, trunks and the like,
not having the character of furniture
(heading 4202)....
-3-
We take this to mean that trunks having the character of
furniture, as the instant fern trunks do, are classifiable in
Heading 9403.
HOLDING:
The instant wicker shelves are classified under the
provision for wooden articles of furniture not falling within
Chapter 94: other: other, in subheading 4420.90.8000, HTSUSA,
dutiable at the rate of 5.1 percent ad valorem.
The fern trunks are classified under the provision for
other furniture and parts thereof: furniture of other materials,
including cane, osier, bamboo or similar materials: of cane,
osier, bamboo or similar materials: other, in subheading
9403.80.3080, HTSUSA, dutiable at the rate of 7.5 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 083184JLJ
6cc: Area Dir., N.Y. Seaport (NIS-233 and NIS-230)
JLJohnson:peh:9/27/89