CLA-2-44:OT:RR:NC:2:230

Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 10119

RE: The tariff classification of packaged wood wool from China

Dear Ms. Tsiavos:

In your letter dated March 9, 2011, you requested a tariff classification ruling.

The ruling was requested on packaged wood wool. A packaged sample of the product was submitted for our review. The sample is identified as “wood shred” and consists of a mass of fine cut wood slivers, dyed blue. The wood wool is packaged in a cellophane bag for retail sale and will be used for gift packing and basket stuffing.

The applicable subheading for the packaged wood shred will be 4405.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood wool (excelsior); wood flour. The rate of duty will be 3.2 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/.

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 Laurel Duvall at (646) 733-3035.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division