The tariff classification of a rattan mini cupboard from China

NY L87640 October 12, 2005 CLA-2-46:RR:NC:2:230 L87640 CATEGORY: Classification TARIFF NO.: 4602.10.3500 Ms. Michelle Dias Princess House 470 Myles Standish Boulevard Taunton, MA 02780 RE: The tariff classification of a rattan mini cupboard from China Dear Ms. Dias: In your letter dated September 12, 2005 you requested a tariff classification ruling. The ruling was requested on your item # 2161 Mini Cupboard. Photographs and a description of the product were submitted. The mini cupboard is a small cabinet that may be hung on a wall or placed on a counter. The cabinet has a 3” wide shelf with a bar in front and two doors that also each have a 3” wide shelf with a bar. The doors are hinged and have magnetic closures. When the doors are closed, the cabinet measures 9-1/4” long x 6-1/4” deep x 11-1/2” high. The body of the cabinet and the shelves are constructed of interwoven 2.75 mm diameter rattan rods. The frame of the cabinet, the bars in front of the shelves, the handles and the scroll-like feet on the bottom are made of steel wire. The metal frame and the bars are covered with rattan strips. The essential character of this cabinet is imparted by the rattan rods, which make up the most important parts of the cabinet, the body and the shelves. The applicable subheading for the mini cupboard, item # 2161, will be 4602.10.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made from plaiting materials; of vegetable materials; other, of one or more of the materials bamboo, rattan, willow or wood; wickerwork. The rate of duty will be free. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division