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A84698 A8 Ruling Active

The tariff classification of a vine horn decoration from China

Issued June 26, 1996 by U.S. Customs and Border Protection.

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A8 A84698 (June 26, 1996)

Tariff classification

HTS codes: 4602.10.6000

Headings: 4602

Product description

The sample consists of a 14 inch long horn made to shape by twisting and entwining a vine material. The vine material is in the form of whole rods or twigs. The center bottom of the horn is decorated with an arrangement of various materials including artificial pine and berries, dried and lacquered pinecones, wood pieces and a walnut. The essential character of this item is imparted by the horn of vine plaiting material. We note that the sample is labelled as a rattan horn. However, there does not appear to be any rattan in the sample. If the actual imported item will be made of rattan, another ruling should be obtained.

CBP rationale

The applicable subheading for the decorated vine horn as represented by the sample will be 4602.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wickerwork and other articles, made directly to shape from plaiting materials; of vegetable materials; other than of bamboo, rattan, willow or wood; wickerwork.

Full text

NY A84698 June 26, 1996 CLA-2-46:RR:NC:GI:230 A84698 CATEGORY: Classification TARIFF NO.: 4602.10.6000 Ms. Michele Smith Sears, Roebuck and Co. 333 Beverly Road, BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of a vine horn decoration from China Dear Ms. Smith: In your letter dated May 31, 1996 you requested a tariff classification ruling. The ruling was requested on your stock number 97572, a 14 inch nutty pine horn. A sample was submitted which will be returned to you as you requested. The sample consists of a 14 inch long horn made to shape by twisting and entwining a vine material. The vine material is in the form of whole rods or twigs. The center bottom of the horn is decorated with an arrangement of various materials including artificial pine and berries, dried and lacquered pinecones, wood pieces and a walnut. The essential character of this item is imparted by the horn of vine plaiting material. We note that the sample is labelled as a rattan horn. However, there does not appear to be any rattan in the sample. If the actual imported item will be made of rattan, another ruling should be obtained. The applicable subheading for the decorated vine horn as represented by the sample will be 4602.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wickerwork and other articles, made directly to shape from plaiting materials; of vegetable materials; other than of bamboo, rattan, willow or wood; wickerwork. The rate of duty will be Free. 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 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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