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NY N004969




January 26, 2007

CLA-2-44:RR:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Mr. Troy Clarke
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802

RE: The tariff classification of a garden teepee and a bent stake from China

Dear Mr. Clarke:

In your letter dated December 26, 2006, on behalf of the importer, Lewis Hyman Inc., you requested a tariff classification ruling.

Samples of two products used in gardens to support plants were submitted. The products consist of a willow teepee and a bent bamboo stake. The teepee is a 48” high conical frame made of peeled and stained willow twigs. The woody willow twigs are nailed together in a criss-cross lattice pattern that expands outward. The bent stake is 24” high and consists of a whole bamboo cane, with nodes intact, bent in half.

The applicable subheading for the garden teepee and the bent stake, described above, will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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