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NY G82952




November 13, 2000

CLA-2-44:RR:NC:SP:230 G82952

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Pilar Dorfman
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of decorative wooden baskets from China.

Dear Ms. Dorfman:

In your letter dated October 24, 2000, you requested a tariff classification ruling on behalf of LTD Commodities Inc. (Bannockburn, IL). Three samples identified in your letter as “VXB Wooden Boxes” were submitted and are being returned to you as requested. An accompanying illustrated catalog sheet refers to the items as “Festive Wooden Baskets.”

The first sample is an open-topped container made of continuous, 3/8”-thick sheets of wood. It measures about 5” x 9” x 4¾”(H). A pivoting wire handle, incorporating a wooden slat painted with the words “Happy Holidays,” arches over the top. In addition, the front panel of the basket has been shaped, painted and fitted with appliques (of wood and fabric) so as to depict the faces of three snowmen, each wearing a hat. Despite the appliques, the representations of the snowmen are essentially two-dimensional.

The second sample is essentially the same, except that its front panel depicts three scarecrow faces decorated with pieces of straw. A pivoting wire handle, accented with two painted wooden “leaves,” arches over the top.

The third sample is again basically the same, except that its front panel depicts three witch faces decorated with straw. The wire handle in this instance is accented with a flat wooden star and moon.

While all of the above-described articles are decorative, they are also functional containers suitable for placement on a table, counter, shelf or the like. The catalog sheet shows them holding decorations, candy and/or fruit. The applicable subheading for the VXB boxes/baskets 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%.

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 connection with the ruling request and incorporated therein, 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
Director,

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