CLA-2 CO:R:C:M 952032 DWS
Ms. Glenda Bachman
Pier 1 Imports
P.O. Box 961020
Fort Worth, TX 76161-0020
RE: Combination Wicker and Wrought Iron Furniture; GRI 3(b);
HQ 086657; 9401.50.00
Dear Ms. Bachman:
This is in response to your letter to the Area Director of
Customs, New York Seaport, of May 22, 1992, concerning the
classification of combination wrought iron and wicker furniture
under the Harmonized Tariff Schedule of the United States
(HTSUS). Your request has been referred to Headquarters for a
reply.
FACTS:
The merchandise consists of combination wrought iron and
wicker furniture. Style number 1025789 is a wrought iron chair,
the seat and back of which are covered with wicker. The wicker
covers most of the iron frame except for a small portion at the
front of the armrests and the back legs. The iron front legs are
covered with a wicker skirt so that only the feet show. Style
number 1025791 is a wrought iron framed settee. As in style
1025789, the entire frame, except for the bottom feet, back legs,
and armrests are covered with wicker. Both styles are shown with
cushioned seats which apparently are not imported. Style 1025813
is a wrought iron framed Bistro armchair. The entire frame is
exposed except for a back rest and seat which are made of wicker.
Style number 1025838 is a small, wrought iron nesting table.
Style 1025841 is a large, wrought iron nesting table. Style
1025800 is a wrought iron Bistro table base, and style 1025826 is
a wrought iron television table. All of these styles have wicker
tops with the remaining portion being exposed wrought iron.
ISSUE:
Is the furniture to be classified as wicker furniture, or as
wrought iron furniture?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
With regard to the subject pieces of furniture, there are
competing provisions in the HTSUS under which they may be
classifiable. Concerning the chair, the Bistro armchair, and the
settee, subheading 9401.50.00, HTSUS, provides for: "[s]eats of
cane, osier, bamboo or similar materials", and subheading
9401.79.00, HTSUS, provides for: "[o]ther seats, with metal
frames: [o]ther." Concerning the tables, subheading 9403.80.30,
HTSUS, provides for: "[f]urniture of cane, osier, bamboo or
similar materials", and subheading 9403.20.20, HTSUS, which
provides for: "[o]ther metal furniture."
GRI 3(b) states that:
[m]ixtures, composite goods consisting of different
materials or made up of different components, and goods put
up in sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they consisted
of the material or component which gives them their
essential character, insofar as this criterion is
applicable.
It is our position that the essential character of the
tables and the Bistro armchair is imparted by the wrought iron
components. The wrought iron gives the furniture its support and
it makes up the majority of its weight. It is also the most
prominent feature of the pieces which have the appearance of
wrought iron with wicker "additions". The wicker components,
although providing some utilitarian purpose, are mainly present
for decorative purposes.
However, it is our position that the essential character of
the subject settee and chair is the wicker components. These two
pieces of furniture are covered with wicker, except for the
bottom feet. In appearance, they look to be wicker furniture,
unlike the Bistro armchair and tables, which appear to be wrought
iron furniture.
Regarding these two pieces, we note HQ 086657, dated July
19, 1990, which dealt with the classification of trunks which,
although having wood frames and bottoms, were covered entirely
with a fern or wicker plaiting material. In that ruling, the
trunks were held classifiable under subheading 9403.80.30, HTSUS.
Consequently, under GRI 3(b), we find that the settee and
chair are classifiable under subheading 9401.50.00, HTSUS, the
tables are classifiable under subheading 9403.20.00, HTSUS, and
the Bistro armchair is classifiable under subheading 9401.79.00,
HTSUS.
HOLDING:
The settee and chair are classifiable under subheading
9401.50.00, HTSUS, which provides for: "[s]eats of cane, osier,
bamboo or similar materials." The general, column one rate of
duty is 7.5 percent ad valorem.
The tables are classifiable under subheading 9403.20.00,
HTSUS, which provides for: "[o]ther metal furniture." The
general, column one rate of duty is 4 percent ad valorem.
The Bistro armchair is classifiable under 9401.79.00, which
provides for: "[o]ther seats, with metal frames: [o]ther." The
general, column one rate of duty is 4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division