The tariff classification of grapevine pumpkin decorations from China

N054231 April 6, 2009 CLA-2-46:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Ms. Joan Rutherford Western Overseas Corp. 1801 W. Norton Rd., Suite 202 Springfield, MO 65803 RE: The tariff classification of grapevine pumpkin decorations from China Dear Ms. Rutherford: In your letter dated March 11, 2009, on behalf of Teters Floral Products Inc., you requested a tariff classification ruling. The ruling was requested on pumpkin decorations intended for home adornment during the fall. Photographs of the decorations were submitted. The pumpkins are made to shape from natural dried grapevines which are supported by a wire frame underneath. The tops of the pumpkins are ornamented with polyester leaves and small Styrofoam fruits. The natural grapevines impart the essential character of the decorations. The applicable subheading for the grapevine pumpkin decorations will be 4602.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Wickerwork. The rate of duty will be free. 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