CLA-2 CO:R:C:G 086657 RFC
Mr. Steven Sauer
Grand Basket Co., Inc.
53-06 Grand Avenue
Maspeth, N.Y. 11378
RE: Modification of Headquarters Ruling Letter (HRL) 083184 and
revocation of HRL 085191, both of which concern fern or
wicker plaiting material trunks or chests
Dear Mr. Sauer:
In (HRL) 083184, dated September 28, 1989, you were issued a
blinding tariff classification ruling under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for goods
described as "fern trunks." In HRL 083184, the goods were
classified under heading 9403. Subsequently, in HRL 085191,
dated November 9, 1989, you were issued a ruling apparently for
the same goods as in HRL 083184. In HRL 085191, however, these
same goods were classified under heading 4602. Upon review and
reconsideration, we have determined that the above-mentioned
goods (i.e., "fern trunks") are properly classified under heading
9403.
FACTS:
The goods consist of trunks or chests with wood frames and
bottoms which are then covered entirely with a fern or wicker
plaiting material. The trunks or chests are designed primarily
for use as decorative storage containers for placement on the
floor of a private dwelling. They come in two sizes: 32 inches
by 16 and 1/2 inches by 16 and 1/2 inches and 36 inches by 20 and
1/2 inches by 20 and 1/2 inches.
ISSUE:
Whether a trunk or chest made primarily of a fern or wicker
plaiting material and designed primarily for use as a decorative
storage container for placement on the floor of a private
dwelling should be classified under the HTSUSA as a furniture
item or as a simple basket or other similar item that is made
primarily from plaiting materials.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRI's, taken in order.
Subheading 9403.80 provides for "furniture of other
materials, including cane, osier, bamboo or similar materials."
The fern or wicker plaiting material of which the above-described
goods are primarily constructed is such a "similar material" as
discussed in subheading 9403.80.
Chapter note 2 to chapter 94 states, in part, that "[t]he
articles...referred to in...[heading no. 9403]...are to be
classified in...[this heading]...only if they are designed for
placing on the floor or ground." Moreover, general note (4)(A)
to the Explanatory Notes to chapter 94 states, in part, that
furniture means "any 'movable' articles (not 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..." (emphasis in
original). See also The Random House Dictionary of the English
Language 575 (1983) (Furniture consists of articles, such as
table, chairs, bedsteads, desks, and cabinets, required for use
or ornament in a house, office or the like.) In the instant
case, the above-described goods are merely decorative trunks or
chests which are constructed primarily of a fern or wicker
plaiting material and designed for placing on the floor in one's
home to serve the utilitarian purpose of a storage container,
much like any other storage trunk or chest. The goods are not
designed for nor could they function as simple, easily movable
baskets or hampers for the storing and transporting of such items
as laundry, toys, or food (for which simple baskets and hampers
are normally used). Therefore, the goods cannot be classified as
simple baskets or hampers or the like.
Also of significance to the instant classification analysis
are the Explanatory Notes to heading 9403, wherein the Notes
state, in part, that heading 9403 does not include "[t]ravelling
chests, trunks and the like, not having the character of
furniture...." The corollary to this statement is that non-
travelling type chests, trunks and the like, having the character
of furniture (i.e., designed for use merely as storage
containers for other articles and not as luggage) should be
classified under heading 9403. In the instant case, the above-
described goods are clearly not intended for use as luggage or
as containers for travelers' belongings. Rather, as discussed
above, the goods have the character of furniture, and therefore,
should be classified as such.
In light of the above, the above-described goods are
properly classified under heading 9403 as they have the character
of furniture and are not more specifically provided for within
the HTSUSA.
HOLDING:
The above-described goods are properly classified under
subheading 9403.80.3030, HTSUSA, which provides for furniture of
other materials, including cane, osier, bamboo or similar
materials, of cane, osier, bamboo, or similar materials, other,
other. The rate of duty is 7.5 percent ad valorem.
Please note that although HRL 083184 correctly classified
the above-described goods under subheading 9403.80.30, it
incorrectly listed the statistical suffice as 9403.80.3080
instead of correctly as 9403.80.3030. In view thereof and of the
above, HRL 083184 is hereby modified to the extent that it is
inconsistent with this ruling letter and HRL 085191 is hereby
revoked. See 19 C.F.R 177.9(d).
Sincerely,
John Durant, Director
Commercial Rulings Division