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NY A87825

October 8, 1996

CLA-2-44:RR:NC:2:230 A87825


TARIFF NO.: 4420.10.0000; 8306.29.0000; 9405.50.4000 Ms. Sally Berghauser
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of wood flowers, a metal bird house and a candle holder from China

Dear Ms. Berghauser:

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

The ruling was requested on various decorative items, samples of which were submitted. Item number 611951 (6" Wood Flower in Pot) is a six inch high wood decoration consisting of a flat 1/4 inch thick flower in a pot with a bee. Item number 611950 (6-1/2" Wood Flower Garden) is a wood decoration consisting of three flat flowers in a window box. Item number 611941 (8" to 9-1/2" Metal Bird House) is a decorative painted house made of metal screen and wire. Item number 615746 (2-1/2" Poly Resin Egg Shape Candle Holder) is a candle holder consisting of a metal holder in a decorative egg shaped stand. Item number 615735 (3" Garden Scene Poly Resin Egg Holder) is a painted decoration with a cup shaped indentation suitable for holding an egg. Except for item number 611950, which is being retained for reference, we are returning your samples to you.

The applicable subheading for the wood flower decorations, (item number 611951 and item number 611950) 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 4.3 percent ad valorem.

The applicable subheading for the decorative metal bird house (item number 611941) will be 8306.29.0000, HTSUSA, which provides for statuettes and other ornaments, of base metal. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the egg shaped candle holder (item number 615746) will be 9405.50.4000, HTSUSA, which provides for other non-electrical lamps and lighting fittings, not of brass. The rate of duty will be 7 percent ad valorem.

Your inquiry does not provide enough information to issue a classification ruling on the poly resin egg holder (item number 615735). Please indicate whether the gypsum within the product is derived from a stone, a mineral other than a stone, or a synthetic chemical. Please resubmit this sample when you resubmit your ruling request.

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.


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