CLA-2-73:RR:NC:MM:113 E87470

Mr. Fervent Stedfast
Lake View Moss Limited
Private Bag 611
Greymouth 7820, New Zealand

RE: The tariff classification of baskets from China and Taiwan and liners from New Zealand

Dear Mr. Stedfast:

In your letter dated September 17, 1999, you requested a tariff classification ruling.

The merchandise consists of hanging, plastic-coated, steel wire baskets and sphagnum moss liners. The liners will be used inside the baskets to hold flowers and plants.

The applicable subheading for the wire baskets will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the sphagnum moss liners will be 2703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for peat (including peat litter), whether or not agglomerated. The duty rate will be free.

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 James Smyth at 212-637-7008.


Robert B. Swierupski
National Commodity
Specialist Division