CLA-2-56:RR:OT:NC:N3:351
Ms. Colleen B. McFall
Jo-Ann Stores Incorporated
5555 Darrow Road
Hudson, OH 44236
RE: The tariff classification of a sea grass vase from China
Dear Ms. McFall:
In your letter dated October 19, 2010, you requested a tariff classification ruling.
You submitted a sample of item #TX2BC221045, a sea grass and metal container with a vase-like shape.
The vase is 8-1/2” in diameter at the widest point and 20” high, with a 6” opening at the top. It consists of two sections. The bottom section is 13” high and is covered with sea grass twisted into cord-like strands, which are supported by an iron wire frame. The top portion is 7” high and consists of painted iron. The frame has been wired to a wooden disc-shaped bottom. You say the vase will be used to hold artificial floral arrangements.
The essential character of the vase is imparted by the seagrass cord, which covers more surface area and costs more than the metal. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted.
The applicable subheading for the sea grass vase will be 5609.00.2000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included, of vegetable fibers, except cotton. The rate of duty will be Free.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be returned as you requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division