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NY I81641

May 29, 2002

CLA-2-46:RR:NC:2:230 I81641


TARIFF NO.: 4602.10.3500

Ms. Kris Spurbeck
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of a pumpkin shaped decoration from China

Dear Ms. Spurbeck:

In your letter dated May 14, 2002, on behalf of your client, Target Stores, you requested a tariff classification ruling.

The ruling was requested on a pumpkin shaped household decoration, item number L2G2X0652B. A sample of the decoration was submitted. It consists of an 8 inch high and roughly 8 inch round pumpkin made of willow twigs. The twigs are from the narrow ends of willow branches. They are placed side by side, bent to shape and bound together with thin metal wire. A metal rod inside reinforces the pumpkin and a woody stem glued at the top finishes it.

The applicable subheading for the pumpkin shaped decoration made of willow twigs (item # L2G2X0652B) will be 4602.10.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made directly to shape from plaiting materials or made up from articles of heading 4601; other, of one or more of the materials bamboo, rattan, willow or wood, 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 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 646-733-3035.


Robert B. Swierupski

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