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NY L88253

November 23, 2005

CLA-2-44:RR:NC:2:230 L88253


TARIFF NO.: 4420.90.8000

Ms. Shirley C. Schmidt
Pier 1 Imports, Inc.
Import Compliance
100 Pier 1 Place, Level 16
Fort Worth, TX 76102

RE: The tariff classification of a wooden vase with a glass insert from India

Dear Ms. Schmidt:

In your letter dated October 26, 2005 you requested a tariff classification ruling.

The ruling was requested on a wood vase with a clear glass insert, sku no. 2092016. A sample of the product was submitted, which will be returned to you as you requested.

The sample consists of a 12” tall vase made of solid wood with a removable glass liner. The vase is round with a bulging circumference near the bottom. The diameter of the vase is 5” at the bulge and 3” at the top opening. The vase is made of sheesham wood (Dalbergia sissoo) which has been dried and cut into blocks. The wood is shaped and hollowed inside to allow for the glass liner. The clear glass liner is cylindrical and measures approximately 11” tall and 2-1/2” in diameter. The liner does not stand steadily by itself and is not intended to be used alone. When placed inside the wooden vase, the liner is not visible. The wooden vase is polished and lacquered.

The wooden vase with the glass insert is a composite good made up of two separable components that fit together and are not intended to be sold or used separately. According to General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule, composite goods are classifiable according to the component which imparts the essential character. The essential character of the subject composite good is imparted by the wood. The wood greatly exceeds the glass in bulk and value and represents the article being sold, namely, a “wooden” vase.

The applicable subheading for the wood vase with a glass insert, sku no. 2092016, 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 duty rate will be 3.2 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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