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NY E83856




July 15, 1999

CLA-2-44:RR:NC:SP:230 E83856

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 4420.10.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of wooden planters and decorative articles from China.

Dear Mr. Hoffacker:

In your letter dated June 22, 1999, you requested a tariff classification ruling on behalf of your client, Consolidated Stores, Inc. (Columbus, OH). Photographs of five products were submitted and will be retained for reference.

The “Wooden Bird House Pot Holder” (Item #M093848) consists of a box-like, open-topped wooden receptacle (about 4” square) with an attached upright board having a wooden birdhouse mounted at the top. The decoratively painted article, which has an overall height of about 15 inches, is evidently intended to serve both as an ornamental object and as a planter, i.e., holder for a small flower pot.

The applicable subheading for the “Wooden Bird House Pot Holder” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

The “Wooden Garden Signs” (Item #M093854) consist of wooden stakes with wooden placards attached at the top. The placards are painted with various designs and wording, such as “Welcome” or “House Protected by Angels.”

The applicable subheading for the “Wooden Garden Signs” will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2%. Your inquiry does not contain sufficient information for us to rule on Item #M117537 (a set of three “Wire Wooden Baskets”), Item #M093846 (“Wooden Birdhouse Narrow Shelf Unit”) or Item #M093835 (“Wooden Garden Daisy Pin Wheel”). If you wish to pursue a ruling on these products, please submit the following:

#M117537: a sample of all three styles, with a component breakdown (by value) for each. Also, identify the specific type of metal used.

#M093846: an explanation of where and how this product will be used, whether it has any functional features, etc.

#M093835: a sample.

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 212-637-7009.

Sincerely,

Robert B. Swierupski
Director,

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