CLA-2-83:RR:NC:N1:113 G85308

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a garden arch from China

Dear Ms. Aldinger:

In your letter dated December 5, 2000, you requested a tariff classification ruling.

The sample you submitted is a garden arch (item number 992479) made of steel tube construction with a rust resistant enamel coating. The arch measures 95 inches in height and 54 inches in width. It is intended for use as outdoor decoration.

The applicable subheading for the arch will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, and parts thereof, other. The rate of duty will be free and will remain unchanged for 2001.

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.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division