CLA-2-44:OT:RR:E:NC:2:230
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301
RE: The tariff classification of a wood wishing well garden decoration and planter from China
Dear Mr. Crago:
In your letter dated September 10, 2008 you requested a tariff classification ruling.
The ruling was requested on two wishing well garden decorations, item # A026ZA00849 and # A026ZA01389. Photographs and product specifications were submitted.
The products are identical, except for their size. They consist of octagonal shaped containers with raised roofs, resembling wishing wells. The smaller “wishing well” measures overall 11.8” x 11.8” x 27.5” high. The larger “wishing well” measures 20.25” x 20.25” x 47-3/8” high. They are made entirely of wood. They will be marketed as garden decorations that may also be used as outdoor planters.
The applicable subheading for the wishing well garden decorations, item # A026ZA00849 and # A026ZA01389, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division