CLA-2-94:S:N:N8:233 890322
Ms. Michele I. Smith
Sears Roebuck and Company
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, Illinois 60179
RE: The tariff classification of a Log Rack with a Canvas Carrier
from Taiwan.
Dear Ms. Smith:
In your letter dated September 8, 1993, you requested a tariff
classification ruling.
The furniture item consists of a Polished Brass Log Rack with
a Canvas Carrier, Stock Number 43061. The Canvas Carrier is
constructed of 100 percent nylon and detaches from the Log Rack to
function as a log carrier. The short handles on each side make it
easy to attach and detach the canvas. The long handles are for
easy carrying. From the information furnished in your letter, the
material weight breakdown is 74 percent steel tube, 21 percent
canvas and 5 percent wood. The material value breakdown is 57
percent steel and 43 percent rayon canvas (there are two pieces of
wood attached to the canvas, but they are a minor portion of the
value of this rack). The Log Rack with a Canvas Carrier is
designed to be placed on the floor or ground and store wood for the
fireplace.
The essential character of the Log Rack with a Canvas Carrier
is imparted by the steel components. The steel gives the
furniture its support and is the component material in chief value
and weight. It is also the most prominent feature of the rack.
The sample you submitted is being returned to you under
separate cover.
The applicable subheading for
a steel Log Rack with a Canvas Carrier will be 9403.20.0030,
Harmonized Tariff Schedule of the United States Annotated, HTSUSA,
which provides for: Other metal furniture: Other: Other. The rate
of duty will be 4 percent ad valorem.
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