The tariff classification of wooden baskets with decorative scarecrow attachments from China

NY K85594 May 21, 2004 CLA-2-44:RR:NC:2:230 K85594 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Joanne Harmon CVS/ Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of wooden baskets with decorative scarecrow attachments from China Dear Ms. Harmon: In your letter dated April 26, 2004 you requested a tariff classification ruling. The ruling was requested on CVS item # 270431 (mfg. style # 50491), described as “Fabric Harvest Scarecrows W/Basket.” Two samples were submitted which will be returned to you as you requested. The samples consist of an assortment of two styles of decorative wooden baskets. The baskets are round bucket shaped containers measuring approximately 4” high and tapering in diameter from 6” at the top to 5” at the bottom. The containers are made of thick solid wood having stave-like sides for the back half and painted picket-like sides for the front half. Attached to the top rim of each basket in the back is a fabric covered styrofoam scarecrow head with a textile hat and plush fabric arms. Plush fabric legs and feet are glued to each side of the front bottom of the basket. In addition, the wood picket front is decorated with two metal strips and fabric leaves. The two styles differ in boy and girl versions of the scarecrow decorations and in the color of the painted pickets. The samples are functional wooden household baskets adorned with fall accessories. The applicable subheading for the wooden scarecrow baskets, CVS item # 270431, 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division