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N036604 N0 Ruling Active

The tariff classification of painted willow balls from China

Issued September 26, 2008 by U.S. Customs and Border Protection.

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N0 N036604 (September 26, 2008)

Tariff classification

HTS codes: 4602.19.3500

Headings: 4602

Product description

The balls consist of natural willow rods wound to shape similar to balls of yarn. The balls are finished with either gold or silver paint. They will be imported under the name “Balls for X-mas decoration” for the holiday season, but could be used at any time for decorative purposes.

Full text

N036604 September 26, 2008 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.3500 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of painted willow balls from China Dear Mr. Reynolds: In your letter dated August 19, 2008, on behalf of NL- Star Home Décor LLC, you requested a tariff classification ruling. The ruling was requested on decorative balls made from willow (Salix spp.). Samples of two hollow balls approximately 4” in diameter were submitted. The balls consist of natural willow rods wound to shape similar to balls of yarn. The balls are finished with either gold or silver paint. They will be imported under the name “Balls for X-mas decoration” for the holiday season, but could be used at any time for decorative purposes. The applicable subheading for the decorative willow balls will be 4602.19.3500, 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 (than of bamboo or rattan): Other (than baskets, bags, luggage, handbags or flatgoods): Of willow or wood: Wickerwork. The rate of duty will be free. 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/. 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

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