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NY 894490

February 22, 1994

CLA-2-83:S:N:N3:113 894490


TARIFF NO.: 8306.29.0000

Mr. Frank M. Murphy
Carr Consulting Group
P.O. Box 398
Farmington, Michigan 48332-0398

RE: The tariff classification of Utopiary Frames from Canada

Dear Mr. Murphy:

In your letter dated January 26, 1994, on behalf of Vermil Marketing, Inc., you requested a tariff classification ruling.

The merchandise is the Utopiary Frame. The item is a free standing wire basket designed to hold natural or artificial plants. It is made of 8-10 gauge steel wire, and is lined with Ecomattm pressed wood fiber product. The frame comes in several styles: a conical shape topped with a sphere; a two basket vertical frame with a pole; and a three tier basket with two poles. While the item has a utilitarian function, it is only to aid the decorative arrangement of the plants. In the opinion of this office, the essential character of the item is the steel wire.

The applicable tariff provision for the Utopiary Frame will be 8306.29.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of base metal, other. The general rate of duty will be 5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.


Jean F. Maguire
Area Director

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