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NY J83704

May 5, 2003

CLA-2-46:RR:NC:2:230 J83704


TARIFF NO.: 4602.10.3500

Ms. Cheryl Santos
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of harvest willow wreaths from China

Dear Ms. Santos:

In your letter dated April 16, 2003 you requested a tariff classification ruling.

The ruling was requested on a product described as a “Harvest Wreath,” CVS item number 234000. The product consists of an assortment of three willow wreaths decorated with related autumn harvest themes. Samples of the wreaths were submitted for our examination, and they will be returned to you as you requested.

The wreaths consist of willow rods wound around to form 13” diameter circles. Various decorations are attached to the wreaths with wire and glue. One sample has wooden pumpkins, metal sunflowers, fabric leaves and a wooden “HARVEST” sign on top. Another sample has a wooden cornucopia, metal sunflowers, fabric leaves and a wooden “WELCOME” sign. The third sample has a wooden Pilgrim hat with corn and pumpkins, metal sunflowers, fabric leaves and a wooden “AUTUMN” sign.

The applicable subheading for the assortment of harvest willow wreaths, item number 234000, will be 4602.10.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made from plaiting materials, 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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