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NY R01609




April 6, 2005

CLA-2-46:RR:NC:2:230 R01609

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1800

Ms. Shirley Schmidt
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place
Fort Worth, TX 76102

RE: The tariff classification of a fern cornucopia from China

Dear Ms. Schmidt:

In your letter dated March 11, 2005 you requested a tariff classification ruling.

The ruling was requested on a product described as a “Fern Cornucopia with Beads.” A photograph of the cornucopia was submitted. The product is a horn shaped decorative container made of fern. The fern ribs encircle a framework of iron rods. The fern makes up the vertical outer sides of the cornucopia and is tied at spaced intervals to the inner horizontal iron rods with wire ties. The outer edge around the rim of the cornucopia is decorated with plastic beads.

Component material breakdowns were submitted, which show the fern as the component with the greatest value and the iron as the component material with the greatest weight. Although the iron has the greatest weight and provides a skeletal framework for the cornucopia, it does not impart the essential character. The essential character of the product is imparted by the fern because the fern has the greatest value, covers the greatest area, is the most visible component, and determines the nature of the product.

The applicable subheading for the “Fern Cornucopia with Beads” will be 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made from plaiting materials: other baskets and bags, whether or not lined, of other vegetable materials, other (than wickerwork). The rate of duty will be 4.5 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 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,

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