CLA-2-73:RR:NC:1:112 J80278

Ms. Terri Ursery
Garden Ridge, LP
19411 Atrium Place
Houston, TX 77084-6099

RE: The tariff classification of various garden products from China

Dear Ms. Ursery:

In your letter dated January 14, 2003 you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, there are four items in question. Item DM-9109 is a Cast Iron Birdfeeder, item DM-8159 is a Cast Iron Garden Fence (border), item DM-5012 is a Cast Iron Arch with Gate, and item DM-5012A is a Cast Iron Arch.

The applicable subheading for the Cast Iron Birdfeeder, item DM-9109, will be 7323.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel: Of cast iron, not enameled: Other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Cast Iron Garden Fence (border), if nonmalleable, will be 7325.10.0080, HTS, which provides for other cast articles of iron or steel: Of nonmalleable cast iron. If malleable, the applicable subheading will be 7325.99.1000, HTS, which provides for other cast articles or iron or steel: Other: Other: Of cast iron. The rate of duty in both cases will be Free.

The applicable subheading for the Cast Iron Arch with Gate, item DM-5012 and for the Cast Iron Arch, item DM-5012A, will be 7308.90.9560, HTS, which provides for other structures and parts of structures of iron or steel. The rate of duty will be 0.6 percent ad valorem.

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 David Curran at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division