The tariff classification of a palm-leaf wreath from China.

NY L88060 November 3, 2005 CLA-2-46:RR:NC:2:230 L88060 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Colleen O’Shea-Moran Darice Inc. 13000 Darice Parkway Park 82 Strongsville, Ohio 44149 RE: The tariff classification of a palm-leaf wreath from China. Dear Ms. O’Shea-Moran: In your letter dated October 4, 2005, you requested a tariff classification ruling on behalf of Lamrite West Inc. Two samples were submitted for our examination. This ruling will address the classification of the “harvest palm leaf wreath” (item # 2843-68). The question of classification for the other product (“palm leaf pumpkin,” item # 3100-806) is being referred to the Office of Regulations and Rulings, Bureau of Customs and Border Protection, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A separate ruling will be issued to you from that office. The “harvest palm leaf wreath” consists of bundled strips of palm leaf formed into a ring measuring approximately 18 inches in diameter. The wreath is bound by concealed pieces of wire. The individual palm-leaf strips are crimped or looped so as to impart a ripple effect around the circumference of the wreath. The sample of the “harvest palm leaf wreath” (item # 2843-68) is being returned as you requested. The applicable subheading for the “harvest palm leaf wreath”, item # 2843-68, will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 2.3 percent. 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 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