The tariff classification of decorative coir trees from Sri Lanka and Germany

N015268 August 31, 2007 CLA-2-46:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Ms. Keri Masternak Cornerstone Consolidated Services Group, Inc. 5568 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of decorative coir trees from Sri Lanka and Germany Dear Ms. Masternak: In your letters dated June 4, 2007 and August 1, 2007, on behalf of the importer, Garnet Hill, you requested a tariff classification ruling. The ruling was requested on “Bottlebrush Trees,” item # 15597. A sample of the item was submitted, which will be returned to you as you requested. The sample consists of a set of three decorative bottlebrush style trees. The trees are made of natural coir (coarse fibers obtained from the fibrous shell of a coconut) attached to a metal frame. The frame consists of two 1.5 mm diameter wire rods twisted together, which form a straight upright center stem and a circular stand on the bottom. The coir fibers are held in between the twisted rods and are shaped in the general form of evergreen trees. The metal frame is not visible through the coir. The sample set includes an assortment of three different sizes (7”, 8” and 11” tall) of trees in a variety of green shades (bright green, evergreen and teal). A red version of the set includes red, pink and orange trees. The applicable subheading for the “Bottlebrush Trees,” item # 15597, will be 4602.19.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles made directly to shape from plaiting materials or made up from articles of heading 4601. 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/. Articles classifiable under subheading 4602.19.8000, HTSUS, which are products of Sri Lanka, and which are shipped directly from Sri Lanka, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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