United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L88331 - NY L88376 > NY L88367

Previous Ruling Next Ruling
NY L88367




November 9, 2005

CLA-2-46:RR:NC:2:230 L88367

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.3500

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

RE: The tariff classification of willow wreaths from China

Dear Ms. Harmon:

In your letter dated October 21, 2005 you requested a tariff classification ruling.

The ruling was requested on CVS item number 333579, an assortment of two styles of “Welcome Willow Wreaths.” Samples were submitted, which will be returned to you as you requested.

The samples consist of 13” wreaths made of willow rods. Numerous willow rods, forming a 1-1/2” diameter bundle, are twisted around into a circular wreath. The wreath is stained white and is decorated with two-dimensional colorful wood pieces having spring themes. One style has a planting pot, dragonflies and tulips. Another style has a watering can, butterflies and flowers with petals. Both styles have a large wooden “WELCOME” sign and a straw bow on the bottom.

The essential character of both styles of decorated willow wreaths is imparted by the willow rods. The willow rods play a greater role in making up the wreaths. The wood pieces play a secondary role in decorating the wreaths.

The applicable subheading for the “Welcome Willow Wreaths”, CVS item number 333579, will be 4602.10.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made from plaiting materials; other, of one or more of the materials bamboo, rattan, willow or wood, 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 U.S. 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 the 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,

Previous Ruling Next Ruling

See also: