HQ 084040: Tariff classification of a small rattan bath shelf

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      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