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NY F89853

July 28, 2000

CLA-2-46:RR:NC:SP:230 F89853


TARIFF NO.: 4602.10.6000

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

RE: The tariff classification of grapevine wreaths with decorative attachments, from China.

Dear Mr. Hoffacker:

In your letter dated July 13, 2000, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc.

The ruling was requested on item #20094, described as a “Sixteen-Inch Easter Bunny Wreath” offered in four assorted styles. Photos showing all styles were submitted and will be retained for reference. Each wreath consists of a circular bundle of rod-like grapevines, bound together with additional pieces of vine, with a sitting textile-fabric bunny figure affixed to the lower portion. Artificial flowers and foliage, painted wooden signs and various other items also are attached as ornamentation. The signs bear messages such as “Spring Greetings,” “Happy Spring,” etc. The four styles of the assortment are basically the same but differ in terms of the colors and details of the ornamentation and the position or pose of the bunny figure.

While the ornamentation on these articles is rather extensive, it is not so compelling as to overwhelm the products’ basic identity and appearance as wreaths made of vegetable plaiting material. They will thus be treated as such for tariff classification purposes.

Accordingly, the applicable subheading for the #20094 wreaths will be 4602.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials: wickerwork. The rate of duty will be free.

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 connection with the ruling request and incorporated therein, 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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