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NY K85527




May 11, 2004
CLA-2-44:RR:NC:SP:230 K85527

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Joanne Harmon
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of decorative wind chimes, of bamboo and metal, from China.

Dear Ms. Harmon:

In your letter dated April 26, 2004, you requested a tariff classification ruling.

The ruling was requested on “Harvest Bamboo Wind Chimes,” which are offered in three styles under a single CVS item number (270435)/ manufacturer number (W76J0011). Samples representing two of the three styles were submitted for our examination and are being returned to you as requested.

The first sample (“pumpkin” style) consists of an iron ornament, in the shape of a flattened pumpkin, with 4 rigid bamboo tubes dangling below it by means of attached loops of string. The individual bamboo tubes are approximately 3/8” in diameter and range from 4½” to 6” in length. Overall, the article is about 4” wide by 11” tall. A metal hook is attached to the top of the iron pumpkin for hanging purposes.

The second sample (“maple leaf” style) is the same type of product, except that the iron ornament comprising the upper portion of the article is shaped to resemble a pair of maple leaves on a branch. Four bamboo tubes dangle as described above.

The third (“sunflower”) style (no sample submitted) is said to be the same type of article, in this instance with the upper iron ornament shaped to resemble a sunflower.

For tariff classification purposes, the above-described products will be regarded as “composite goods” whose essential character is imparted by the bamboo tubes. The tubes strike each other and produce sound when agitated by air currents, thereby lending the articles their identity as “chimes.”

The applicable subheading for all of the “Harvest Bamboo Wind Chimes” will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. 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 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 Bureau of Customs and Border Protection.

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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