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NY F88465




July 13, 2000

CLA-2-44:RR:NC:2:230 F88465

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 4420.90.4500; 9701.90.0000

Mr. Gary Dake
Concourse City, Inc.
623 Doubleday Ave.
Ontario, CA 91761

RE: The tariff classification of small wood cabinets, letter holders, trivets, recipe boxes and wall plaque designs made by seeds and other vegetable products from China

Dear Mr. Dake:

In your letter dated June 9, 2000 you requested a tariff classification ruling.

The ruling was requested on small kitchen furnishing goods of wood, such as cabinets, recipe boxes, key holders, paper towel holders and wall plaques. Photographs were submitted which show the goods standing next to a ruler. In addition, a sample of one wall plaque was submitted.

The goods include various cabinets designed for placing on counters or other furniture or for hanging on a wall. Some cabinets contain a drawer and other cabinets have additional open shelves on top. Some cabinets have a paper towel holder bar mounted underneath. Other cabinets are designed to hold keys. The cabinets range in height from 12 inches to 24 inches. All of the cabinets have decorative doors with glass covers containing various colored natural dried seeds, beans and other vegetable products arranged in different patterns.

Other goods shown in the photographs include a two compartment open container and a board with a handle. The container is a vertical file with a short compartment in front and an 8 inch high compartment in back. It is suitable for holding letters and other mail. The board appears to be a trivet. It is approximately 5 inches long and has a 4 inch long dowel handle attached at one end. The front panel of the letter holder and the center top portion of the trivet contain glass covered decorative designs made with dried vegetable products.

The recipe holder is a 5 inch high rectangular box with a hinged lid. It contains a decorative glass covered design of dried seeds, rice and beans on the front side.

The sample of the wall plaque is a 6-1/2 inch square framed collage consisting of a decorative design or pattern arranged by various seeds, beans, rice and other colorful dried vegetable products. The photograph shows three of these plaques, each with a different pattern, hanging in a vertical row by means of ropes laced through holes drilled on the sides of each plaque.

The applicable subheading for the various small cabinets, the letter holder and the trivet will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the recipe box will be 4420.90.4500, which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the dried vegetable wall plaque will be 9701.90.0000, HTSUSA, which provides for collages and similar decorative plaques. The rate of duty will be Free.

You also inquired if there are any restrictions regarding the importation of these products. Seeds and other agricultural products are subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. should be addressed to that agency at the following location:

U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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