The tariff classification of wooden planter baskets from China

NY R00917 November 3, 2004 CLA-2-44:RR:NC:2:230 R00917 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Tara Tompkins Eighteen Karat International Product Sourcing Inc. 5292 272nd Street Langley, BC Canada V4W 1S3 RE: The tariff classification of wooden planter baskets from China Dear Ms. Tompkins: In your letter dated October 6, 2004 you requested a tariff classification ruling. The ruling was requested on five styles of wood baskets. All of the baskets include PVC liners and are marketed for use as planter baskets. Pictures and descriptions of the products were submitted. Item # 2-2620 Glitter Basket is a 5.5” round basket made of wood with rattan trim and glitter, in an assortment of three colors. Item # 2-2630 Christmas Greetings Basket is a 5.5” round basket made of wood with rattan trim and metal label inserts, in an assortment of three colors and sayings. Item # 2-2660 Metawood Basket is a 5.5” square basket made of wood with mesh trim and metal side handles, in an assortment of three colors. Item # 1-3110 Romantica Basket is a 5.5” round basket made of wood with rattan trim, embossed metal heart cutouts and metal side handles, in an assortment of six colors. Item # 1-3548 Simplex Basket is a 7.5” round basket made of woven wood chip and rope, in an assortment of four colors. The wood comprising item # 2-2630 Christmas Greetings Basket, item # 2-2660 Metawood Basket and item # 1-3110 Romantica Basket is in the form of a continuous sheet of thin plywood. The applicable subheading for these three styles will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. Your inquiry does not provide enough information to issue a classification ruling for item # 2-2620 Glitter Basket or item # 1-3548 Simplex Basket. Your request for a ruling for these items should include one sample of each item number. In addition, the composition of the rope material is required. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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