The tariff classification of wooden candy baskets from China

N035861 September 16, 2008 CLA-2-44:OT: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 wooden candy baskets from China Dear Mr. Crago: In your letter dated August 15, 2008 you requested a tariff classification ruling. The ruling was requested on the “Halloween Wooden Candy Basket, Item # A079FA02470”. A photograph and product specifications were submitted. The product consists of two assorted styles of baskets made entirely of wood. The baskets measure 7 ¼” wide x 7 ¼” deep x 7” high. The end panels of the baskets are decoratively shaped and painted flat forms of either a black cat or a Jack-O-Lantern. A dowel rod connects the end panels at the top. The utilitarian baskets will be marketed for household use by your Halloween division. The applicable subheading for the “Halloween Wooden Candy Basket, Item # A079FA02470” 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