The tariff classification of a twig basket with terra cotta pots from China

NY A80673 March 14, 1996 CLA-2-44:RR:NC:GI:230 A80673 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a twig basket with terra cotta pots from China Dear Mr. Liberati: In your letter dated February 21, 1996, on behalf of the importer, Don Wasserman International, you requested a tariff classification ruling. The ruling was requested on an item described in your letter as a wickerwork vine basket with two terra cotta pots. A sample of the item was submitted. It consists of a rectangular basket or holder containing two clay pots. The basket is made of whole twigs ranging from 1/4 to 1/2 inch in diameter. The twigs are materials of a woody nature and are not flexible plaiting material. They are placed on top of one another, intersecting at the corners and once across the middle. They are held together by nails, staples and a separate thin flexible vine material. The clay pots are permanently attached to the twig basket by strong twisted wire. A value breakdown shows the value of the twig basket to be ten times that of both clay pots. In your letter you stated that the country of origin was the Philippines. However, the actual sample is marked "Made in China." The applicable subheading for the twig basket with terra cotta pots will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 4.3 percent ad valorem. 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 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division