The tariff classification of a wood chair with a terracotta pot from China

NY G82566 October 24, 2000 CLA-2-44:RR:NC:2:230 G82566 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a wood chair with a terracotta pot from China Dear Ms. Massey: In your letter dated September 20, 2000 you requested a tariff classification ruling. The product to be classified is a decorative pot holder designated item #49933. A product specification sheet with a color picture of the product was submitted. The product is described on the sheet as a wooden chair with a white wash finish and with a white wash terracotta pot. The measurements of the chair are given as 5” long x 5” wide x 6” high. The pot is stated to be 2.75” in diameter. The pot fits inside a large hole in the seat portion of the chair. Although the product is referred to in your letter as a candle holder, the picture does not show any candles and the notation “without candles” is marked on the product specification sheet. The principal use of products similar to the wood chair with a pot is as a plant holder. The wood chair pot holder and the terracotta pot are designed to go together; they form a composite good. A composite good is classifiable according to the component which gives it its essential character. The essential character of this product is imparted by the wood chair. The applicable subheading for the wood chair pot holder with the terracotta pot (item #49933) 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 rate of duty will be 3.2 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 Customs 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 Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division