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NY A86020

August 1, 1996

CLA-2-44:RR:NC:GI:230 A86020


TARIFF NO.: 4420.10.0000

Ms. Michele Smith
Sears, Roebuck and Co., Dept. 733IMP
3333 Beverly Road, BC 204A
Hoffman Estates, Illinois 60179

RE: The tariff classification of a wooden holiday decoration from China.

Dear Ms. Smith:

In your letter dated July 18, 1996, you requested a tariff classification ruling.

A sample identified as a "holiday decoration" or "Christmas greeter sign," stock no. 98053, was submitted and is being returned as requested. It consists of three block-like wooden objects, each of which has been carved into letters spelling out the word "Ho." When placed adjacent to one another, the three pieces thus form the phrase, "Ho, Ho, Ho."

Each piece measures about 4 1/2" tall by 5 1/4" wide by 7/8" thick, and is painted with a somewhat different design, including flat pictorial representations of figures such as a snowman, Santa Claus, etc.

The product is said to be "perfect for your entrance hall, fireplace mantle or as a holiday table centerpiece."

The applicable subheading for the three-piece wooden holiday decoration will be 4820.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4.3%.

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) 466-5779.


Roger J. Silvestri

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