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NY I87925

November 15, 2002

CLA-2-44:RR:NC:2:230 I87925


TARIFF NO.: 4420.90.8000

Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a wood container decorated with a metal flower from China

Dear Mrs. Fair:

In your letter dated October 25, 2002 you requested a tariff classification ruling.

The ruling was requested on a product identified as “Item # 930412 – SB Decorative Bucket w/Metal Flower & Ribbon Design.” A sample of the product was submitted which will be returned to you as you requested.

The sample consists of an open rectangular container measuring approximately 4-1/4” wide by 4-1/8” deep by 6-3/8” high. It is made of 3/8” thick solid wood and has a rotating metal handle on top. The front wood panel has a flower shaped cutout with a wire mesh backing. A painted metal tulip is mounted in front of the wire mesh and two wood flower appliques are glued near corners of the front panel. The container is painted pink with a purple checkered pattern. It is additionally decorated with two pastel colored textile ribbons on the sides. The container is stated to come in two styles: tulip and poppy.

The applicable subheading for the decorative wood bucket container with a metal flower and ribbon design, item # 930412, will be 4420.90.80000, 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 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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