The tariff classification of welcome willow wreaths from China

NY L80616 November 22, 2004 CLA-2-46:RR:NC:2:230 L80616 CATEGORY: Classification TARIFF NO.: 4602.10.3500 Ms. Joanne Harmon CVS/ Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of welcome willow wreaths from China Dear Ms. Harmon: In your letter dated October 27, 2004 you requested a tariff classification ruling. The ruling was requested on an assortment of two styles of welcome wreaths, CVS item # 306277. Samples were submitted, which will be returned to you as you requested. The samples consist of decorated oval shaped wreaths made of willow rods. The wreaths measure approximately 14” x 12” and are composed of 1-3/4” thick circular bundles of honey stained willow rods. Attached to the wreaths with wire are various wooden decorations including a prominent “Welcome” sign. The styles differ in the rest of the decorations, all of which are of wood. One style has tulips with a planting pot and bumblebees. The other style has a petal type flowers with a watering can and dragonflies. The applicable subheading for both styles of welcome willow wreaths, CVS item # 306277, will be 4602.10.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made from plaiting materials, of vegetable materials; other, 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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