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NY J85275

June 16, 2003

CLA-2-44:RR:NC:2:230 J85275


TARIFF NO.: 4420.90.8000

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

RE: The tariff classification of a wood wall basket from China

Dear Mr. Stinson:

In your letter dated May 25, 2003 you requested a tariff classification ruling.

The product to be classified is described as an antique look wood basket, Liss item # 932226. A sample of the product was submitted. It will be returned to you as you requested.

The sample is a rectangular container designed to be hung on a wall. It is made of solid wood and plywood and measures approximately 12-1/4” wide by 4-1/2” deep by 4” high with an additional 4” high backboard. The container has an open top with two removable panels that divide the open space into three or less interchangeable compartments. It has a front panel decoratively covered with interwoven bamboo and an apple shaped cutout covered with bamboo strips on the backboard. The entire container including the decorative bamboo is finished with a worn looking dark stain. An apple applique made of metal decorates the front panel.

The applicable subheading for the wood wall basket, Liss item # 932226, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), 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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