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NY K84812

May 12, 2004
CLA-2-44:RR:NC:2:230 K84812


TARIFF NO.: 4420.90.8000; 4602.10.1600; 4602.10.1800

Mr. W. J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250

RE: The tariff classification of planters from China

Dear Mr. Gonzalez:

In your letter dated April 7, 2004, on behalf of the importer H & P Sales Inc., you requested a tariff classification ruling.

The ruling was requested on various styles of small planters. Three samples were submitted which will be returned to you as you requested.

Two of the samples are identified by the same item number, # 00874. They consist of two different styles of open containers made of plywood. The outer surfaces of the sides are covered with a lattice webbing of interwoven split cane. One style planter is rectangular and has a dark stained finish; and the other style has rounded ends and a light colored finish. Both styles measure approximately 10-3/4” long by 3-3/4” deep by 5” high. One sample contains an artificial rose plant; however, you state that the planters will be imported empty. The empty planters are functional articles capable of holding plants or other things. The essential character of these planters is imparted by the wood because of the role the wood material plays in the making and functioning of the articles. The cane material plays a secondary role in decorating the articles.

The applicable subheading for the empty wooden planters, item # 00874, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The third sample, identified as item # 1800 and described as “straw-works”, consists of an open rectangular container made of an interwoven fibrous vegetable material reinforced with a metal wire framework. The sample measures approximately 9” wide by 7” deep by 9” high. Item # 1800 is stated to be made of either banana or palm. The submitted sample appears to be made of stained and flattened ribs of the banana leaf.

You inquired whether or not this material may be considered wickerwork in subheading 4602.10.1400, HTSUSA, if of palm, or in subheading 4602.10.1700, HTSUSA, if of banana. The term wickerwork as it appears at the subheading level under the provision for baskets of vegetable plaiting materials is understood to be plaiting material in the form of rods or twigs. Plaiting material derived from parts of leaves is not considered to be wickerwork within the meaning of this term. Consequently, planters made of banana leaf or palm leaf are not classifiable as wickerwork under heading 4602.

The applicable subheading for the planter, item # 1800, if made of palm leaf, will be 4602.10.1600, HTSUSA, which provides for basketwork, wickerwork and other articles made from plaiting materials; other baskets and bags, whether or not lined, of rattan or of palm leaf, other (than wickerwork). The rate of duty will be 5 percent ad valorem.

The applicable subheading for the planter, item # 1800, if made of banana leaf, will be 4602.10.1800, HTSUSA, which provides for basketwork, wickerwork and other articles made from plaiting materials; other baskets and bags, whether or not lined, of other vegetable materials, other (than wickerwork). The rate of duty will be 4.5 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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