Tariff classification of a small rattan bath shelf

HQ 084040 June 30, 1989 CLA-CO:R:C:G 084040jlj 837934 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Diana Leatherwood, Import Department World Bazaar Inc. P.O. Drawer X Atlanta, Georgia 30364 RE: Tariff classification of a small rattan bath shelf Dear Ms. Leatherwood: You asked for a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a rattan bath shelf imported from China. You submitted a sample along with your inquiry. The sample was retained by our New York Office. FACTS: You describe the sample as a rattan bath unit with sides and supports made of rattan peel wrapped around a rattan pole. All of the design weaving is made of rattan. The shelves are made of thin plywood boards with strips of peeled rattan used to hold the boards in place. The dimensions of the sample are approximately 6-3/4 inches in width by 17-1/4 inches in height by 18-3/4 inches in length. The shelf is intended for use as a bathroom accessory. ISSUE: What is the tariff classification of the instant rattan bath shelf? -2- LAW AND ANALYSIS: The Explanatory Notes for Chapter 94, HTSUSA, 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 this rattan bath shelf to be a small furnishing good of wood, therefore it is covered by Heading 4420, which covers wooden articles of furniture not falling in Chapter 94. We note that rattan would be considered to be a wood for purposes of Chapter 44 by reason of Note 6 of Chapter 44, HTSUSA. HOLDING: The instant rattan bath shelf is classified under the provision for wood marquetry and inlaid wood, caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood, wooden articles of furniture not falling within Chapter 94: other: other, in subheading 4420.90.8000, HTSUSA, dutiable at the Column 1 General rate of 5.1 percent ad valorem. HOLDING: The instant small rattan bath shelf is classified as a wooden article of furniture in subheading 4420.90.8000, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Dir., N.Y. Seaport (NIS-230) jones lib/peh