The tariff classification of rattan trunks from China.

NY 858046 Nov 21 1990 CLA-2-94:S:N:N1:233 858046 CATEGORY: Classification TARIFF NO.: 9403.80.30109 Mr. Allan Spivack RGI 600 Old Country Road, Suite 310 Garden City, New York 11530 RE: The tariff classification of rattan trunks from China. Dear Mr. Spivack: In your letter dated November 6, 1990, you requested a tariff classification ruling. The furniture items are rattan trunks, style model number 31-159-2. The trunks are constructed of wood frames and bottoms which are then covered entirely with rattan. The items are designed primarily for use as decorative storage containers for placement on the floor of a private dwelling. The dimensions are 32" x 16-1/2" x 16-1/2" and 36" x 20-1/2" x 20-1/2". The applicable subheading for the rattan trunks will be 9403.80.30109, Harmonized Tariff Schedule of the United States (HTSUS), which provides for furniture of other materials, including cane, osier, bamboo or similar materials, of rattan, household. The rate of duty will be 7.5 percent ad valorem. Duty on certain furniture, seats and parts are temporarily suspended. Subheading 9902.94.01, HTSUS, provides that furniture, seats and parts thereof, of cane, osier, bamboo or other similar materials, including rattan provided for in subheading 9403.80.30, HTSUS, will be free of duty until on or before 12/31/92. 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