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NY G85169

January 3, 2001

CLA-2-44:RR:NC:2:230 G85169


TARIFF NO.: 4420.90.8000

Mr. Khozaim Basrai
43 Georgia Street
East Northport, NY 11731

RE: The tariff classification of a bamboo plant cart, a bamboo plant log and a bamboo utility tray from Pakistan

Dear Mr. Basrai:

In your letter dated December 6, 2000 you requested a tariff classification ruling on several articles.

Descriptions and pictures of three articles to be classified were submitted. The articles are a bamboo plant cart, a bamboo plant log and a bamboo utility tray.

The plant cart is a container in the form of a cart with wheels. It is made essentially of whole or half bamboo poles. The measurements of the cart are stated to be 11.5” long by 12” high by 8” wide. The wheels are not movable. The cart is used to hold potted plants or it may be used to hold other objects.

The plant log is a 17” long section of whole bamboo 2.75” in diameter. It is mounted horizontally on a bamboo base. The center of the bamboo log is hollow and a large opening is cut out on top. The article is intended to be used as a planter box.

The utility tray has a slat bottom and a handle on each end. The measurements are stated to be 12.5” by 8” by 1.25”. The bottom consists of thick bamboo slats which have spaces between them. The sides consist of a double frame made of thick bamboo. The tray may be used to hold potted plants or other items.

The applicable subheading for the bamboo plant cart, plant log and utility tray will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture. The duty rate will be 3.2 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of Pakistan are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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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