CLA-2-44:RR:NC:2:44 H80647
Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309
RE: The tariff classification of a wooden wheelbarrow wall container and artificial ivy from China
Dear Ms. Dorfman:
In your letter dated April 12, 2001, on behalf of LTD Commodities Inc., you requested a tariff classification ruling.
The ruling was requested on a product referred to as “IVD – Country Wagon and Ivy Wall Decor.” A sample and a brochure were submitted. The brochure shows two styles of the product: one style contains a wagon and another style contains a wheelbarrow. A sample of one of the styles was submitted and it will be returned to you as you requested.
The sample consists of two unattached articles intended to be used together, a wheelbarrow shaped wood container and artificial ivy. The wood container measures approximately 9” long by 4” wide by 3-1/2” high and represents half of a wheelbarrow. It is mounted on an 18” long wood bar with one metal wheel on one end. The wheelbarrow has metal hangers and is designed to be hung on a wall. The ivy consists of several connected plastic covered wired stalks of English ivy made of man-made fibers.
For tariff classification purposes, the wood wall container and the unattached artificial ivy are not considered a composite good or a set. They are separate articles with separate identities and functions. The container may be used to hold a variety of things and the ivy may be used as decoration anywhere. Consequently, the container and the ivy are classifiable separately.
The applicable subheading for the wood wall container in the form of either a wheelbarrow or a wagon will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the artificial ivy will be 6702.90.3500, HTSUSA, which provides for artificial flowers, foliage and fruit and parts thereof, of man-made fibers. The rate of duty will be 9 percent ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division