HQ 086657

July 13, 1990

CLA-2 CO:R:C:G 086657 RFC

CATEGORY: Classification

TARIFF NO.: 9403.80

Mr. Steven Sauer

Grand Basket Co., Inc.

53-06 Grand Avenue

Maspeth, N.Y. 11378

RE: Modification of Headquarters Ruling Letter (HRL) 083184 and

revocation of HRL 085191, both of which concern fern or

wicker plaiting material trunks or chests

Dear Mr. Sauer:

In (HRL) 083184, dated September 28, 1989, you were issued a

blinding tariff classification ruling under the Harmonized Tariff

Schedule of the United States Annotated (HTSUSA), for goods

described as \"fern trunks.\" In HRL 083184, the goods were

classified under heading 9403. Subsequently, in HRL 085191,

dated November 9, 1989, you were issued a ruling apparently for

the same goods as in HRL 083184. In HRL 085191, however, these

same goods were classified under heading 4602. Upon review and

reconsideration, we have determined that the above-mentioned

goods (i.e., \"fern trunks\") are properly classified under heading

9403\.

FACTS:

The goods consist of trunks or chests with wood frames and

bottoms which are then covered entirely with a fern or wicker

plaiting material. The trunks or chests are designed primarily

for use as decorative storage containers for placement on the

floor of a private dwelling. They come in two sizes: 32 inches

by 16 and 1/2 inches by 16 and 1/2 inches and 36 inches by 20 and

1/2 inches by 20 and 1/2 inches.

ISSUE:

Whether a trunk or chest made primarily of a fern or wicker

plaiting material and designed primarily for use as a decorative

storage container for placement on the floor of a private

dwelling should be classified under the HTSUSA as a furniture

item or as a simple basket or other similar item that is made

primarily from plaiting materials.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed

by the General Rules of Interpretation (GRI\'s). GRI 1 requires

that classification be determined first according to the terms of

the headings of the tariff and any relative section or chapter

notes and, unless otherwise required, then according to the

remaining GRI\'s, taken in order.

Subheading 9403.80 provides for \"furniture of other

materials, including cane, osier, bamboo or similar materials.\"

The fern or wicker plaiting material of which the above-described

goods are primarily constructed is such a \"similar material\" as

discussed in subheading 9403.80.

Chapter note 2 to chapter 94 states, in part, that \"\[t\]he

articles\...referred to in\...\[heading no. 9403\]\...are to be

classified in\...\[this heading\]\...only if they are designed for

placing on the floor or ground.\" Moreover, general note (4)(A)

to the Explanatory Notes to chapter 94 states, in part, that

furniture means \"any \'movable\' articles (not included under

other more specific headings of the Nomenclature), which have the

essential characteristic that they are constructed for placing

on the floor or ground, and which are used, mainly with a

utilitarian purpose, to equip private dwellings\...\" (emphasis in

original). See also The Random House Dictionary of the English

Language 575 (1983) (Furniture consists of articles, such as

table, chairs, bedsteads, desks, and cabinets, required for use

or ornament in a house, office or the like.) In the instant

case, the above-described goods are merely decorative trunks or

chests which are constructed primarily of a fern or wicker

plaiting material and designed for placing on the floor in one\'s

home to serve the utilitarian purpose of a storage container,

much like any other storage trunk or chest. The goods are not

designed for nor could they function as simple, easily movable

baskets or hampers for the storing and transporting of such items

as laundry, toys, or food (for which simple baskets and hampers

are normally used). Therefore, the goods cannot be classified as

simple baskets or hampers or the like.

Also of significance to the instant classification analysis

are the Explanatory Notes to heading 9403, wherein the Notes

state, in part, that heading 9403 does not include \"\[t\]ravelling

chests, trunks and the like, not having the character of

furniture\....\" The corollary to this statement is that non-

travelling type chests, trunks and the like, having the character

of furniture (i.e., designed for use merely as storage

containers for other articles and not as luggage) should be

classified under heading 9403. In the instant case, the above-

described goods are clearly not intended for use as luggage or

as containers for travelers\' belongings. Rather, as discussed

above, the goods have the character of furniture, and therefore,

should be classified as such.

In light of the above, the above-described goods are

properly classified under heading 9403 as they have the character

of furniture and are not more specifically provided for within

the HTSUSA.

HOLDING:

The above-described goods are properly classified under

subheading 9403.80.3030, HTSUSA, which provides for furniture of

other materials, including cane, osier, bamboo or similar

materials, of cane, osier, bamboo, or similar materials, other,

other. The rate of duty is 7.5 percent ad valorem.

Please note that although HRL 083184 correctly classified

the above-described goods under subheading 9403.80.30, it

incorrectly listed the statistical suffice as 9403.80.3080

instead of correctly as 9403.80.3030. In view thereof and of the

above, HRL 083184 is hereby modified to the extent that it is

inconsistent with this ruling letter and HRL 085191 is hereby

revoked. See 19 C.F.R 177.9(d).

Sincerely,

John Durant, Director

Commercial Rulings Division