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L896592006-01-12New YorkClassification

The tariff classification of a heart wreath trio from China; Correction to NY Ruling L88834

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a heart wreath trio from China; Correction to NY Ruling L88834

Ruling Text

NY L89659 January 12, 2006 CLA-2-46:RR:NC:2:230 L89659 CATEGORY: Classification TARIFF NO.: 4602.10.6000 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a heart wreath trio from China; Correction to NY Ruling L88834 Dear Ms. Whitley: This ruling replaces New York Ruling L88834, which contained a clerical error regarding the Harmonized Tariff Schedule number. A complete corrected ruling appears below. In your letter dated November 3, 2005 you requested a tariff classification ruling. The ruling was requested on a product identified as the Heart Wreath Trio, style # PP#299288. The customer for this product is stated to be Avon. A sample of the product was submitted, which will be returned to you as you requested. The product is a decorative wall hanging, consisting of three small heart-shaped wreaths made of grapevine rods. The grapevine wreaths each measure approximately 3” wide by 3-1/2” long. They are decorated in the front with polyester fabric flowers attached to plastic stems and with polyfoam berry-like beads. The three hearts hang side-by-side and are attached with sheer ribbons to an 11” long bar. The bar is made of grapevine rods and is wrapped around a metal wire shaped with a scrollwork hanger on top. The product is a composite good consisting of different materials. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule states that composite goods shall be classified according to the material that imparts the essential character. The essential character of the Heart Wreath Trio is imparted by the grapevine rods because of the primary role they play in forming the wreaths. The other materials play a secondary roll in decorating the wreaths. The applicable subheading for the Heart Wreath Trio, style # PP# 299288, will be 4602.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made from plaiting materials; other, 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 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

Related Rulings for HTS 4602.10.60.00

Other CBP classification decisions referencing the same tariff code.