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NY K89706




October 6, 2004

CLA-2-46:RR:NC:SP:230 K89706

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1800; 4420.10.0000

Ms. Francine Marcoux
Hampton Direct Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of chipwood baskets and decorative wooden birdhouses from China.

Dear Ms. Marcoux:

In your letter dated September 16, 2004, you requested a tariff classification ruling. Illustrative literature was submitted for two kinds of merchandise.

The first item is identified as a “Nantucket Style Wall Basket with Wooden Pegs” (#27630). It is an open basket, made of thin, interwoven strips of wood (fir chipwood), which incorporates a pivoting, bent wood handle that arches over the top. With its handle in the raised position, the article measures 12½” x 6¾” x 15½”(H). The lower rim, made of bent wood, has four wooden pegs (each 1¾” long) projecting from it. The literature suggests many different uses for the basket, such as hanging it by an exit door to store mail and hang keys, leashes and hats.

The applicable subheading for the #27630 basket with pegs will be 4602.10.1800, 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) baskets and bags, whether or not lined. The rate of duty will be 4.5%.

The second item is identified as a “Birdhouse Among the Flowers.” This is an ornamental, painted plywood birdhouse, approximately 5” x 5½” x 6¾”(H), intended to be displayed on a bookshelf or hung in a room “as a colorful addition to your home décor.” A loop of jute rope is attached to the roof to facilitate hanging. The product will be supplied in two versions, #27670 (“Bumblebees”) and #27672 (“Butterfly”), which differ only in the design painted on the exterior.

The applicable subheading for the #27670 and #27672 birdhouses will be 4420.10.0000, 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 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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