The tariff classification of a rattan flower box decoration consisting of a basket, artificial flowers and a candleholder with a candle from China; composite good

NY G88955 April 13, 2001 CLA-2-46:RR:NC:2:230 G88955 CATEGORY: Classification TARIFF NO.: 4602.10.3500 Ms. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a rattan flower box decoration consisting of a basket, artificial flowers and a candleholder with a candle from China; composite good Dear Ms. Dorfman: In your letter dated March 21, 2001 you requested a tariff classification ruling. The product to be classified is described as a “FVO - wicker flower box with votive.” A sample and a catalogue page were submitted. The sample will be returned to you as you requested. The sample consists of a rectangular basket with a high back filled with polystyrene foam, topped with dried moss and decorated with artificial magnolias and leaves. The basket is made of interwoven rods of rattan and has a metal frame. It measures approximately 5-1/2” wide x 4-1/2” deep x 4” high. The back of the basket extends to 20” high. A metal ring designed to hold a glass candleholder protrudes from the extended back at about 13” high. The candleholder has a decorative hanging bottom which makes it incapable of standing by itself. Included with the candleholder is a 1-1/2” diameter tealight candle made of 100 percent paraffin. The product is a composite good consisting of different components. The components of the product are a basket, artificial flowers and a candleholder with a candle. The components are either permanently attached to each other or adapted to fit together. Each component is necessary to form the complete whole product. Composite goods are classified according to the component which gives them their essential character. The essential character of this product is imparted by the basket because it comprises the greater area of the product and because it plays a somewhat more important role than the other components. The product is sold, as noted in the catalogue, as a decorative flower box. The applicable subheading for the rattan flower box decoration, your item # FVO, will be 4602.10.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made up from plaiting materials; other; of one or more of the materials bamboo, rattan, willow or wood; wickerwork. The rate of duty will be free. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. The tariff classification 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