United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F89843 - NY F89898 > NY F89856

Previous Ruling Next Ruling
NY F89856




August 9, 2000

CLA-2-44:RR:NC:2:230 F89856

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

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

RE: The tariff classification of a decorative wood and bamboo birdhouse from China

Dear Mr. Hoffacker:

In your letter dated July 13, 2000, on behalf of the importer Consolidated Stores Inc., you requested a tariff classification ruling.

The ruling was requested on a wood and bamboo birdhouse, item # FU40061. A photograph and a product information sheet were submitted. The dimensions of the birdhouse are stated to be 8.5” x 8.5” x 13.5”. The birdhouse is made of wood and is decoratively covered on the outside with pieces of split bamboo not suitable for plaiting.

The applicable subheading for the wood and bamboo birdhouse, item # FU40061, will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem.

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

Previous Ruling Next Ruling

See also: