The tariff classification of a wheelbarrow garden decoration and plant holder from China

N030736 July 8, 2008 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a wheelbarrow garden decoration and plant holder from China Dear Mr. Crago: In your letter dated June 12, 2008 you requested a tariff classification ruling. The ruling was requested on a product identified as the “Wheelbarrow Garden Decoration”, item # A026ZA01346. A photograph of the product and product specifications were submitted. The product is a small wheelbarrow made of wood, with an iron wheel and iron bracket stands. It measures 27.5” long x 11.75” wide x 8.25” high. It is being marketed by your home and garden division for household or garden use as a decoration or as a planter. Although decorative, the product has a flat surface and three sides and is capable of functioning as a plant holder. The applicable subheading for the wooden wheelbarrow decoration and plant holder, item # A026ZA01346, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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