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NY K84676





April 30, 2004
CLA-2-46:RR:NC:2:230 K84676

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.0900; 4420.10.0000

Mr. Randy Wlliams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of bamboo baskets and a wooden hearts decoration from China

Dear Mr. Williams:

In your letter dated March 5, 2004, which was received in our office on April 2, 2004, you requested a tariff classification ruling.

The ruling was requested on three styles of bamboo baskets and one style of a wooden hearts decoration. One sample of each style was submitted, which will be returned to you as you requested.

Style no. 22100 consists of a set of three pastel teal rectangular baskets in assorted sizes. The sample measures approximately 11” x 9” x 4” high and has a long arching handle. It is made essentially of interwoven strips of bamboo. The basket is accented with several plaits of a twine-like vegetable material interwoven along the sides and around the handle.

Style no. 22140 consists of a set of three multi-colored round baskets in assorted sizes. The sample measures approximately 8” in diameter and 4” high and has a long arching handle. It is made essentially of interwoven strips of bamboo and is accented with a twine-like vegetable material.

Style no. 22155 consists of a set of three multi-colored square baskets in assorted sizes. The sample measures approximately 4-1/2” square and 4-1/2” high. This style basket has a decorative arching handle made of metal. The basket is made of interwoven strips of bamboo.

Style no. 59010 is a hanging decoration consisting of three wooden hearts strung in a vertical row with wire. The hearts are decoratively painted in red, white and pink, and each contains one of the words: I - LOVE - YOU. The style consists of an assortment of three variations in the color arrangement.

The applicable subheading for the bamboo baskets, style nos. 22100, 22140 and 22155, will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made from plaiting materials; of vegetable materials; other baskets and bags, whether or not lined; of bamboo, other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the wooden hearts decoration, style no. 59010, will be 4420.10.0000, 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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