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NY 811389

June 28, 1995

CLA-2-44:S:N:N3:230 811389


TARIFF NO.: 4420.10.0000; 9505.10.5020

Ms. Michele I. Smith
Sr. Administrative Asst.
Sears Merchandise Group
BC 204A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of decorative wooden signs or plaques from China

Dear Ms. Smith:

In your letter dated May 30, 1995 you requested a tariff classification ruling.

The ruling was requested for your stock number 98222 which consists of a set of six different decorative wooden signs. A sample of one of the signs was submitted which will be returned to you as you requested. The sample is a rectangular plaque made of solid wood measuring approximately 18 inches wide by 8 inches high by 3/4 inch thick. It is carved with the word "Welcome" and with a border having holly leaves on the four corners and two hearts in the middle. The word, border, leaves and hearts are also painted. The plaque has a hook in the back for hanging on a door or wall.

Photographs of the other signs were submitted. These consist of (1) a similar rectangular sign with the words "Seasons Greetings"; (2) a sign in the shape of a circle with poinsettas, evergreen trees, a bear and berries carved and painted around it; (3) a sign in the shape of a wreath with a bow on top and poinsettas, berries and holly around the bottom; (4) a two-piece sign connected by string consisting of a garland sign with a red bow and an oval shaped "Welcome" sign decorated with a border, holly and berries; and (5) a sign in the shape of the word "JOY" with a bear on the letter "J", a wreath for the letter "O" and Santa Claus leaning on the "J" and lying on top of the "O" and "Y". The carved Santa has a raised three-dimensional appearance.

The applicable subheading for five of the six signs, all except the sign with the Santa Claus, will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4.7 percent ad valorem.

The applicable subheading for the sixth sign, the one with the Santa Claus, will be 9505.10.5020, HTSUSA, which provides for articles for Christmas festivities; other, other. The rate of duty will be Free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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