The tariff classification of a straw hat with a textile bunny wall decoration from China

NY G82973 November 21, 2000 CLA-2-46:RR:NC:2:230 G82973 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a straw hat with a textile bunny wall decoration from China Dear Ms. Shira: In your letter dated November 3, 2000, on behalf of your client, Dan Dee International, you requested a tariff classification ruling. The ruling was requested on a product referred to as the “Homespun Bunny on Straw Hat, item #E02005”. A sample was submitted which will be returned to you as you requested. The sample is a straw hat decoration designed to be hung on a wall or door. The decoration features a stuffed textile bunny glued to the top rim of a straw hat. The hat measures approximately 11” in diameter and has a 5” round crown. It is composed of plaited straw braids sewn together. The bunny holds a wooden sign containing the words “Happy Spring.” Additional decorations along the bottom rim of the hat are a straw bow and artificial flowers, and along the sides are a miniature wooden birdhouse, miniature textile hands and a miniature metal watering can. The essential character of the product is imparted by the straw hat because of the more important role it plays in the functioning of the article as a wall hanging. The bunny and the other items play a secondary role in decorating the wall hanging. The applicable subheading for the straw hat with a textile bunny wall decoration will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other; other; other. The rate of duty will be 2.3 percent ad valorem. 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 Customs 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 Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division