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August 19, 1999

CLA-2-44:RR:NC:SP:230 E84198

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. David Bluestein
Drake-Bluestein, Inc. dba Drake-Williams Consumer Products
8541 Thys Court
Sacramento, CA 95828

RE: The tariff classification of wooden buckets from China.

Dear Mr. Bluestein:

In your letter dated July 28, 1999, you requested a tariff classification ruling.

Two samples were submitted and will be retained for reference. The first sample is a “bucket” having a round, solid wood base and continuous tapered sides composed of curved, edge-glued strips of wood (about 5/16” thick). A cotton/polyester rope is attached as a carrying handle. The bucket is about 4½” in diameter and 4” in height. The second sample is virtually the same, except that its rope handle appears to be made of twisted vegetable material, and there are also a few decorative bands of vegetable material encircling the exterior of the article.

You state that following importation, the buckets will be used to put up bath products for retail sale. However, we note that unlike ordinary packing containers, the buckets are utilitarian/decorative novelty items in their own right. They are sufficiently durable and attractive for long-term use as multipurpose household receptacles (e.g., as planters, holders for wrapped candies, etc.).

The applicable subheading for the wooden buckets with rope handles 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 3.2%.

We note that the samples are not marked with their country of origin. When imported into the United States, they will be required to be marked with a phrase such as “Container Made in China,” legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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 212-637-7009.

Sincerely,

Robert B. Swierupski
Director,

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