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NY E87881




October 26, 1999

CLA-2-83:RR:NC:N1:113 E87881

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 4420.90.8000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of baskets from China

Dear Mr. Hoffacker:

In your letter dated September 23, 1999, on behalf of Consolidated Stores, you requested a tariff classification ruling.

The merchandise is wire and wood baskets. The Country Garden Basket, item # M117122 is composed of a metal frame with handle and wooden slats. The Mini Wheel Barrow Basket, item # M117110 has a metal wire frame and bottom with wooden sides. The Wood Country Garden Cart, item # M117113 has a wood frame and sides with metal wheels. All of the items are for decoration or plant-holder use.

The applicable subheading for the Country Garden Basket and Mini Wheel Barrow Basket will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal. The rate of duty will be free.

The applicable subheading for the Wood Country Garden Cart will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood, other. The rate of duty will be 3.2 percent ad valorem.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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