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NY G85248




January 5, 2001

CLA-2-44:RR:NC:2:230 G85248

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

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

RE: The tariff classification of wooden duck containers from China

Dear Mr. Hoffacker:

In your letter dated December 12, 2000, on behalf of the importer Consolidated Stores Inc., you requested a tariff classification ruling.

The ruling was requested on a product described as a two piece set of wooden duck bowls, item # M390. A photograph and a merchandise information sheet were submitted. The duck bowls are oval shaped dark brown open wood containers resembling buckets. The containers are decorated with a wood duck head protruding from one end of the rim. The other end of the rim is shaped like a duck’s tail. The set consists of a large and a small identically shaped container. The large duck bowl measures 16-1/4” x 10-1/2” x 11” high. The small bowl measures 13-1/4” x 8” x 10-1/4” high. The containers are suitable for holding various products.

The applicable subheading for the wooden duck containers 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 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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