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NY K80286

November 28, 2003
CLA-2-46:RR:NC:2:230 K80286


TARIFF NO.: 4602.10.6000

Ms. Ruth Hayd
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of a grapevine wreath decorated with moss and seashells from China

Dear Ms. Hayd:

In your letter dated October 30, 2003 you requested a tariff classification ruling.

The ruling was requested on a decorated grapevine wreath, designated style # CD0407. A sample of the wreath was submitted, which will be returned to you as you requested.

The sample is a 12” diameter wreath composed of a 2” wide circular bundle of natural dried grapevines. The vines are twisted around and held together with twine. The front of the wreath is decorated with a layer of dried natural moss combined with artificial plastic moss stems. A variety of polished natural seashells are glued on top of the layer of moss.

The essential character of this wreath is imparted by the grapevine because of the primary role it plays in the functioning of the article as a wreath. The moss and the seashells play a secondary role in decorating the wreath.

The applicable subheading for the grapevine wreath, style # CD0407, will be 4602.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other, other, 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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