The tariff classification of a grapevine wreath with tinplate decorations from China

NY J84365 May 23, 2003 CLA-2-46:RR:NC:2:230 J84365 CATEGORY: Classification TARIFF NO.: 4602.10.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a grapevine wreath with tinplate decorations from China Dear Mr. Hoffacker: In your letter dated April 30, 2003, on behalf of the importer, Big Lots Stores Inc., you requested a tariff classification ruling. The ruling was requested on a grapevine wreath with tinplate decorations, item # X1162. A sample of the item was submitted for our review. It will be returned to you as you requested. The sample is one of an assortment of four designs with this item number. The sample consists of a 13” diameter wreath composed of a 2” wide bundle of natural grapevines twisted around into a circle and held together with grapevine. The wreath is coated with a clear material and is decorated with painted tinplate shapes and jingle bells. The sample has tinplate evergreen trees on the bottom and a tinplate flying Santa with a candy cane on top. Other designs in the assortment include different tinplate decorations, such as, a snowman, a reindeer, an angel or tall trees. The essential character of the grapevine wreath with a tinplate decoration is imparted by the wreath because of the primary role it plays in the functioning of the product as a wreath. The tinplate decorations play a secondary role in decorating the product. The applicable subheading for the grapevine wreath with tinplate decorations, item # X1162, will be 4602.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601, other, of other vegetable materials, wickerwork. The rate of duty will be free. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division