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NY I89053

December 24, 2002

CLA-2-44:RR:NC:SP:230 I89053


TARIFF NO.: 4420.10.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a household decoration from China.

Dear Mr. Stinson:

In your letter dated December 6, 2002, you requested a tariff classification ruling.

A sample identified as a #931152 “garden hothouse decoration” was submitted and is being returned to you as requested. It is a decorative household article, approximately 6¾” x 9½” x 12”(H), in the form of a miniature representation of a greenhouse. The base and lower wall sections are of wood, while the upper wall sections and the domed ceiling are of cage-like openwork made of iron wire. A wooden workbench, cluttered with various objects (wooden “fencing,” polyresin “books” and “flower pots,” straw “hat”), runs along the perimeter of the interior. Additional objects (wooden “chair” and additional polyresin “pots” and “watering can”) rest on the floor. A painted wood sign reading “Welcome Our Friend” hangs over the entranceway, and a tiny wooden “birdhouse” hangs from the ceiling. The article is additionally ornamented with various types of artificial flowers and foliage.

The “hothouse” appears to have no utility other than as a decorative piece for display. You state that it will be offered in two assorted styles. A photo shows that the second style varies slightly in shape, color and detail, but is not materially different from the submitted sample.

A cost breakdown included in your letter indicates that the wooden components comprise 61.5% of the overall value of the “hothouse.” Our observations suggest that the wooden components also provide the chief weight as well as a visual focal point. For tariff purposes, the article will therefore be regarded as a composite good whose essential character is imparted by the wood. Accordingly, the applicable subheading for the #931152 “garden hothouse decoration” will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2%.

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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