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NY F84773

April 7, 2000

CLA-2-46:RR:NC:2:230 F84773


TARIFF NO.: 4602.10.8000

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

RE: The tariff classification of a wheat decoration from China

Dear Mr. Hoffacker:

In your letter dated March 22, 2000, on behalf of the importer, Consolidated Stores Inc., you requested a tariff classification ruling.

The ruling was requested on a product called a wheat decoration, item # SY224. A sample was submitted, which will be returned to you as you requested.

The product has the appearance of a uniformly cut sheaf of wheat including ears of grain. A close examination of the sample submitted reveals that the product is a made up decorative article.

The sample measures approximately 14 inches in height and 3 inches in diameter. It has a fiber twine wound around it about two inches from each end. It consists of an outer ring of wheat stalks placed carefully side by side against an inner tube of cardboard. The bottom end of the cardboard tube has a bunch of short wheat stalk ends glued inside. The ears of grain on top are separate short pieces with stalks of only about one inch in length. These ears are carefully arranged in place by being inserted through the inner cardboard top or against the outer twine. Although the article looks like a full bundle of wheat, it is hollow inside.

The applicable subheading for the wheat decoration, item #SY224, will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other; other; other. The rate of duty will be 2.3 percent ad valorem.

We note that the sample was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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.


Robert B. Swierupski

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