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NY R00407

June 18, 2004
CLA-2-44:RR:NC:2:230 R00407


TARIFF NO.: 4420.10.0000

Ms. Agnesann B. Mansfield
New Cargo Furniture, Inc.
2900 West Seminary Drive, Suite 100
Fort Worth, TX 76133

RE: The tariff classification of a sailboat wall hanging from China

Dear Ms. Mansfield:

In your letter dated May 20, 2004 you requested a tariff classification ruling.

The ruling was requested on a wall décor product. Photographs of the front and back view of the product were submitted. The product is an 18” x 18” wood framed wall hanging consisting of a sailboat on a canvas backing. The canvas backing is tied to the wood frame with cotton string. The sailboat is essentially made of wood. The boat, mast and boom are composed of wood, while the sails and lines are of cotton.

The applicable subheading for the sailboat wall décor will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 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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