The tariff classification of collapsible wood baskets and a toilet paper holder from China

NY L84714 May 20, 2005 CLA-2-44:RR:NC:2:230 L84714 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of collapsible wood baskets and a toilet paper holder from China Dear Ms. Marcoux: In your letter dated May 6, 2005 you requested a tariff classification ruling. The ruling was requested on two wood products, identified as (1) Collapsible Wood Spiral Baskets (#50710/Mixed Fruit & #50712/Goose), and (2) Yellow Kitty Toilet Tissue Holder (#50630). Photographs and descriptive literature for the products were submitted. The Collapsible Wood Spiral Baskets (#50710/Mixed Fruit & #50712/Goose) are an assortment of two styles of baskets that fold down flat. Each is composed of a decorative wooden stand (shaped and painted as either a fruit basket or a goose) with an attached wood basket (either square or round in shape). The sides of the basket are composed of a continuous wood strip (cut from plywood) that spirals. When extended, the sides of the baskets have open spaces that allow air to circulate. When collapsed, the baskets with their stands fold down completely flat and may be used as trivets. The Yellow Kitty Toilet Tissue Holder (#50630) consists of a rod assembled to a decorative front and back panel that are shaped and painted like a cat. The rod holds up to three rolls of toilet paper. The toilet tissue holder measures approximately 5-5/8” long x 6-1/4” wide x 21-5/8” high. It is made entirely of wood. The applicable subheading for the Collapsible Wood Spiral Baskets (#50710/Mixed Fruit & #50712/Goose) and the Yellow Kitty Toilet Tissue Holder (#50630) 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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