The tariff classification of rattan wreaths with Santa and snowmen decorations from China

NY J85764 July 17, 2003 CLA-2-46:RR:NC:2:230 J85764 CATEGORY: Classification TARIFF NO.: 4602.10.3500 Ms. Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of rattan wreaths with Santa and snowmen decorations from China Dear Ms. Santos: In your letter dated June 30, 2003 you requested a tariff classification ruling. The ruling was requested on an assortment of three decorative rattan wreaths, designated CVS item number 244818. A sample of each wreath was submitted for our review. The samples will be returned to you as you requested. The wreaths are composed of whole natural rods of a woody material stated to be rattan. A bundle of rattan rods is fashioned into a loop shaped wreath held together with rope and nails. One wreath is decorated with two stuffed textile standing snowmen and a wooden painted “Welcome” sign. A second wreath is decorated with two stuffed textile sitting snowmen and a wooden “Let It Snow” sign. The third wreath is decorated with stuffed textile Santa and snowman heads and a wooden “Warm Wishes” sign. All three wreaths are additionally decorated with artificial pine branches and berries. The essential character of each of the three wreaths in the assortment is imparted by the natural rattan wreaths. The products are primarily rattan wreaths with various decorations. The applicable subheading for the decorative rattan wreaths, CVS item number 244818, will be 4602.10.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made from plaiting materials; of vegetable materials; of one or more of the materials bamboo, rattan, willow or wood; wickerwork. The rate of duty will be free. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division