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NY K82801

February 17, 2004
CLA-2-44:RR:NC:SP:230 K82801


TARIFF NO.: 4420.10.0000

Ms. Vicki Roye
Kuehne & Nagel, Inc.
4985 Outland Center Dr., Suite 101
Memphis, TN 38118

RE: The tariff classification of embellishments for scrapbooks or gift-wrap, of wood and other materials, from China.

Dear Ms. Roye:

In your letter dated January 27, 2004, you requested a tariff classification ruling on behalf of Leisure Arts, Inc. (Little Rock, AR).

A sample identified as # E-66544 “leaf hearts,” said to be intended for “scrapbooking” or for embellishing gift-wrap, was submitted for our examination. It is a retail packet containing four round or heart-shaped wooden disks (2” or less in maximum diameter) whose faces are covered with dyed “leaf impressions,” i.e., unidentified material that exhibits the texture/appearance of natural plant leaves. Simulated “twigs,” made of wire and other materials, are also attached to the disks. To facilitate mounting on other objects for decorative purposes, the back of each disk incorporates a small piece of double-sided foam adhesive tape.

For tariff purposes, the “leaf hearts” will be regarded as “composite goods” whose essential character is imparted by the wood, which gives the articles their structure, bulk and shape.

Accordingly, the applicable subheading for the above-described leaf-heart embellishments 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 Bureau of Customs and Border Protection.

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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