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NY R03902

June 8, 2006

CLA-2-46:RR:NC:2:230 R03902


TARIFF NO.: 4602.10.3500

Ms. Una Gauthier
Barthco International, Inc.
2200 Broening Hwy, Suite 200
Baltimore, MD 21224

RE: The tariff classification of willow wreaths with scarecrows from China

Dear Ms Gauthier:

In your letter dated May 8, 2006, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.

The ruling was requested on a “13 Inch Willow Wreath with Scarecrow”, CVS item # 345714. A photograph of an assortment of three styles of decorated willow wreaths was submitted. Each of the three styles consists of a natural wreath decorated with a wood “Welcome” sign on top, a sitting stuffed textile scarecrow on the bottom and artificial foliage on both sides of the scarecrow. The styles differ in the color of the signs, the attire of the scarecrows and the type of artificial foliage. The wreaths consist of circular bundles of natural willow rods.

The product is a composite good composed mainly of natural willow rods and the textile scarecrow. The essential character of the product is imparted by the willow rods because of the primary role the willow plays in making the wreath.

The applicable subheading for the willow wreaths with scarecrows, CVS item # 345714, will be 4602.10.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials . . .: Of vegetable materials: Other: Of one or more of the materials bamboo, rattan, willow or wood: Wickerwork. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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