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NY K88147




August 16, 2004
CLA-2-46:RR:NC:SP:230 K88147

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.6000

Mr. Rick Mosley
Kuehne & Nagel, Inc.
101 Wrangler Drive, Suite 201
Coppell, Texas 75019

RE: The tariff classification of decorative “topiaries,” made of vine, fabric, wire and other materials, from China.

Dear Mr. Mosley:

In your letter dated July 26, 2004, you requested a tariff classification ruling on behalf of Tuesday Morning Partners, Ltd. Two samples, each a decorative article shaped to resemble an animal, were submitted for our examination.

Item # GF2118 is a “topiary” consisting of a representation of a duck mounted atop a metal shaft that rises from a wooden base. The body of the duck is essentially a shaped mass of natural vines, to which numerous tiny green artificial (polyester fabric) leaves have been glued. Additionally, an artificial vine (made of wire and paper) with attached fabric leaves has been loosely wound around the supporting shaft as well as a portion of the duck. The wooden base is concealed by a Styrofoam-and-cement mound, which is in turn covered by dried moss and artificial (fabric) leaves. Overall, the article stands 22 inches high.

Item # GF2122 is essentially the same type of product in terms of construction and materials, but represents a rooster and stands 19 inches high. The exterior of this product also exhibits some artificial lichens and ferns not present on the duck version.

For tariff classification purposes, the above-described articles will be regarded as “composite goods” whose essential character is imparted by the natural vines, which give the animal bodies their structure, bulk and shape.

Accordingly, the applicable subheading for the # GF2118 and # GF2122 “topiaries” will be 4602.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials: other (than certain enumerated articles): wickerwork. The rate of duty will be Free.

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 Border Protection (CBP) 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 CBP.

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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