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NY 856041


September 28, 1990

CLA-2-44:S:N:N1:230 856041

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Mary Jo Long
Wolf D. Barth Co., Inc.
90 West Street
New York, NY 10006

RE: The tariff classification of a scarecrow planter from Taiwan

Dear Ms. Long:

In your letter dated September 7, 1990, you requested a tariff classification ruling on behalf of your client, Holland Floral, Inc.

The ruling was requested on a scarecrow planter. A sample was submitted. It will be returned to you as you requested. The sample consists of a wooden planter and a textile and straw scarecrow. The scarecrow is permanently attached to the extended wooden base of the planter. It decorates the planter. The planter imparts the essential character of the article.

The applicable subheading for the scarecrow planter will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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