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NY G80839

August 22, 2000

CLA-2-44:RR:NC:2:230 G80839


TARIFF NO.: 4420.90.8000; 9701.90.0000

Ms. Jennifer Archer
James G. Wiley Co.
5305 West 102nd St
P.O. Box 90008
Los Angeles, CA 90008-0008

RE: The tariff classification of wood cabinets, key holders and plaques decorated with seeds and beans from China

Dear Ms. Archer:

In your letter dated July 31, 2000, on behalf of your client American Traditions Basket Company, you requested a tariff classification ruling.

The ruling was requested on several small furnishings goods and wall plaques. An illustrated catalogue page which refers to the products as “seed holders” was submitted. All of the products are made of wood and are decorated with rows or other divided sections containing different naturally colored vegetable products, such as seeds, beans, corn, peas, herbs and chili peppers. The vegetable products are permanently enclosed in glass.

Item D110 is a wall plaque in the shape of a house with pegs for hanging things. One-third of the plaque is decorated with seeds and beans. Item D130 is a wall hanging key holder box with a decorated hinged door. Item D140 is a small cabinet with a decorated door on one side and three decorated drawers on the other side. Items D150A and D150B are serving trays of different sizes. The bottoms of the trays are decorated with seeds and beans.

Item D120 is a framed rectangular wall plaque. Item D100 is a framed square wall plaque. The plaques contain vertical rows of seeds, beans and other vegetable products in a wood picture frame. These plaques have no other added function.

The applicable subheading for the wall plaque with pegs (item D110), the key holder (item D130) and the small cabinet (item D140) will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the framed wall plaques (items D120 and D100) will be 9701.90.0000, HTSUSA, which provides for collages and similar decorative plaques. The rate of duty will be Free.

Your inquiry does not provide enough information for us to issue a classification ruling on the trays (items D150A and D150B). Your request for a ruling for these products should include one sample.

These products may be subject to import regulations administered by the U.S. Department of Agriculture (USDA). Information regarding applicable regulations administered by the USDA should be addressed to that agency at the following location:

U. S. Department of Agriculture
4700 River Road, Unit 136
Riverdale, MD 20737

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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