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NY B86094

June 26, 1997

CLA-2-44:RR:NC:2:230 B86094


TARIFF NO.: 4420.10.0000

Ms. Sally Berghauser
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of outdoor wooden hanging decorations, a decorative wooden birdhouse and an interlocking wood centerpiece from China

Dear Ms. Berghauser:

In your letter dated May 30, 1997 you requested a tariff classification ruling.

The ruling was requested on five wood decorations for spring. Samples of each were submitted. Item number 612707 is a 9 inch long flat happy bunny. Item number 612709 is a 5-1/2 inch long flat Easter egg. Item number 612711 is a 7 inch long flat carrot. All three samples are cut to shape 3/16 inch thick plywood pieces painted on both sides. A metal hanger is attached on top which enables the items to be hung outdoors on trees.

Item number 617201 is a decorative wooden birdhouse approximately 6 inches high by 5 inches wide by 4 inches deep. It is made of wood except for a few resin decorations such as a small blue bird on a perch in front of the hole and flowers on the roof. The birdhouse decoration has a rope hanger on top.

Item number 617206 is a set of 7 inch high identical bunnies made of plywood and painted on both sides. One bunny has a three inch slot cut down the middle from the top and the other has a three inch slot cut down the middle from the bottom. When the two pieces are interlocked at the slots, a four sided standing bunny is formed. The item is suitable for use as a centerpiece.

The applicable subheading for the wooden outdoor hanging decorations, the decorative birdhouse and the interlocking centerpiece 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 percent ad valorem.

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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