Combination Wicker and Wrought Iron Furniture; GRI 3(b); HQ 086657; 9401.50.00

HQ 952032 July 6, 1992 CLA-2 CO:R:C:M 952032 DWS CATEGORY: Classification TARIFF NO.: 9401.79.00; 9403.80.30; 9403.20.00 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