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NY B86783

July 16, 1997

CLA-2-44:RR:NC:2:230 B86783


TARIFF NO.: 4420.10.0000; 9502.10.0040

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

RE: The tariff classification of a wooden snowman wall hanger and a Santa wall hanger from China

Dear Ms. Smith:

In your letter dated June 17, 1997 you requested a tariff classification ruling.

The ruling was requested on Sears' Stock No. 97719 which consists of an assortment of two wooden wall hangers. Samples of the two, a Santa and a snowman, were submitted. The samples will be returned to you as you requested. Both samples have a flat wood body with long dangling round wood legs. Both have textile hats and leg warmers and other textile pieces for decoration. They also have other decorative parts glued on, such as, a bag of toys for the Santa, a broom for the snowman, a Merry Christmas sign for both. In addition, both have a metal wire above their heads which enables them to be hung on a door or wall.

The applicable subheading for the snowman wall hanger 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.

The applicable subheading for the Santa wall hanger will be 9502.10.0040, HTSUSA, which provides for other dolls representing only human beings. The rate of duty will be Free.

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.


Gwenn Klein Kirschner

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