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NY L81067

December 14, 2004

CLA-2-44:RR:NC:2:230 L81067


TARIFF NO.: 4421.90.9740

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

RE: The tariff classification of a wooden garden trellis archway with planters from China

Dear Mr. Stinson:

In your letter dated November 29, 2004 you requested a tariff classification ruling.

The ruling was requested on a garden trellis archway with planters, identified as SGC Garden Arch Trellis, K/D, Wood, Liss Item # 938985. The product is made entirely of wood and is shipped in knocked down condition. A photograph and assembly instructions were submitted. The photograph shows a standing archway with trellis panels and planter boxes on each side. When assembled, the overall dimensions of the garden arch trellis are 76.5” wide x 17.75” deep x 87” high. The assembly instructions illustrate several different notched, shaped or partly assembled parts, ready to be put together. All of the necessary parts including the hardware to make one garden arch trellis with attached planters are included in each knocked down package.

You proposed classification of this product in subheading 9403.60.8080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden furniture. However, the garden arch trellis with planters does not meet the tariff description of furniture. It is not a movable article of utility designed to equip a dwelling or working place. It is an outdoor structure that is not designed to be moved after it is assembled and erected.

The applicable subheading for the wooden garden arch trellis with planters, item # 938985, will be 4421.90.9740, HTSUSA, which provides for other articles of wood. The rate of duty will be 3.3 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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