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NY 884279

April 22, 1993

CLA-2-46:S:N:N8:230 884279


TARIFF NO.: 4602.10.5000; 9903.10.38

Mr. Robert Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: Tariff classification of a fern broom decoration from China

Dear Mr. Shoule:

In your letter dated March 24, 1993, on behalf of your client, the F.W. Woolworth Co., you requested a tariff classification ruling.

The ruling was requested on an 18 inch long Christmas broom decoration. A sample was submitted which will be returned to you as you requested. It consists of a broom made of strands of dried fern and a handle made of twigs wrapped together with red paper. The broom is decorated with ornaments of various materials, such as, a plastic acorn, a plastic berry, a textile bow, textile leaves, painted dried flowers and a painted pine cone. The essential character of the broom decoration is imparted by the broom which is made of the fern material.

The applicable subheading for the broom decoration will be 4602.10.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles, made directly to shape from plaiting materials, of vegetable materials. The rate of duty will be 3 percent ad valorem.

The duty for other basketwork, wickerwork and other articles, made directly to shape from plaiting materials, provided for in subheading 4602.10.5000, HTSUSA, is temporarily reduced to 2.3 percent ad valorem under the special trade legislation provision of subheading 9903.10.38, HTSUSA, which is effective for goods entered through December 31, 1993.

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.


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