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NY D82825

October 7, 1998

CLA-2-44:RR:NC:SP:230 D82825


TARIFF NO.: 4602.10.1700; 4420.10.0000; 4414.00.0000; 4420.90.8000

Mr. William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a basket, birdhouse, picture frame and bucket from China.

Dear Mr. Vollmerhausen:

In your letter dated September 18, 1998, you requested a tariff classification ruling. Five samples, all said to represent items which will be merchandised and sold at the retail level during the "Valentine Season" only, were submitted and will be retained for reference.

Code #37-93-93, identified as a "Rattan Wicker Wreath," is actually a kind of hanging basket consisting of a flat, heart-shaped back (about 12" in diameter) with a pocket-like projection on its lower half. The article is composed of a bent-twig framework which is filled in with slender, intertwined rod-shaped vines. It is decorated with artificial roses and a fabric bow printed with a gingham/heart pattern. It appears that this item can be hung on a wall, door or the like to serve as an ornamental, multipurpose receptacle.

The applicable subheading for the "Rattan Wicker Wreath" basket will be 4602.10.1700, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) baskets and bags of vegetable plaiting materials: wickerwork. The rate of duty will be free.

Code #37-93-94 is said to consist of two items, the first of which is a "Wood Birdhouse" measuring approximately 8.5" in height. This painted, all-wood structure has a wire hanger at the top and appears to be intended for use solely as an ornamental object in the home. It features a two-tiered roof and a heart-shaped wooden applique surrounding the circular opening at the front.

The applicable subheading for the "Wood Birdhouse" will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.6%.

The second item of Code #37-93-94 is identified as a "Wood Bear Figure Picture Frame." It consists of a flat, upright wooden bear figure which holds a heart shaped wooden picture frame. The bear and frame are mounted atop a wooden block (base) painted with the words "Friends Forever!" The article is about 7" wide and 8" high.

The applicable subheading for the "Wood Bear Picture Frame" will be 4414.00.0000, HTS, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 4.3%.

Code #37-93-95 consists of two different items, the first of which is identified as a "Tin/Wood Bucket." The "bucket" is a cube-like, 4" x 3 3/4" x 5"(H) open-topped container. Two of its sides are made of sheet metal, while the other two sides and the base are of solid wood. There is also a wooden handle attached to the top by means of two pieces of coiled wire. One of the metal sides is painted with a bear figure holding a heart captioned with the words "Be Mine." The item appears to be suitable for placement on a table, shelf or the like as a decorative, multipurpose household receptacle.

The applicable subheading for the "Tin/Wood Bucket" will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.6%.

Your inquiry does not provide sufficient information for us to rule on the second item of Code #37-93-95, identified as a "7-Inch Wood Triple Heart." If you wish to pursue a ruling on this product, please explain exactly how and where it is intended to be used. Also, if you anticipate that it will only be sold/used during the "Valentine Season," submit any available promotional literature, advertising material, etc., substantiating this claim.

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 212-466-5779.


Robert B. Swierupski

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