The tariff classification of a water grass tray from China

NY M87193 November 7, 2006 CLA-2-46:RR:NC:2:230 M87193 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Mary Butterline Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a water grass tray from China Dear Ms. Butterline: In your letter dated October 6, 2006 you requested a tariff classification ruling. The ruling was requested on a product described as the “SB 15.5 in Cord Tray w/ Metal Frame,” Liss Item # 946967. A sample of the product was submitted, which will be returned to you as you requested. The sample consists of a slightly curved standing tray with two wooden handles and no sides. The tray measures approximately 15” long and 7-1/2” wide and rests on four 1-1/4” high metal feet. The tray is composed of twisted stems of water grass (Paspalum dilatatum). The water grass stems are interwoven on a metal frame. The essential character of the tray is imparted by the water grass stems because they comprise the greater area of the tray and have the greater visual impact. The applicable subheading for the water grass tray, Liss Item # 946967, will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Other. The rate of duty will be 2.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 4602.19.8000 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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