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NY I82817




June 19, 2002

CLA-2-44:RR:NC:2:230 I82817

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Mr. David Austin
GreenWood Resources
333 SW 5th Ave., Suite 502
Portland, OR 97204

RE: The tariff classification of wooden garden arbors and a garden obelisk from China

Dear Mr. Austin:

In your letter dated May 29, 2002 you requested a tariff classification ruling.

The ruling was requested on two styles of garden arbors and one garden obelisk. Pictures of the products were submitted. The products are made of Chinese fir and are designed for outdoor use. The garden arbors are archways with lattice panel sides and an open frame top. The arbors are 223 cm high. One style has lattice panels with diamond shaped openings and a pointed top; the other style has lattice panels with square openings and a rounded top. The garden obelisk is a structure with a square base and a pyramid top. It measures 142 cm high. The base consists of lattice panel sides and the top consists of trellis sides. The picture shows plants climbing up the sides of the obelisk.

The applicable subheading for the garden arbors and obelisk will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The rate of duty will be 3.3 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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