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NY 881162

January 6, 1993

CLA-2-44:S:N:N8:230 881162


TARIFF NO.: 4420.10.0000; 9505.10.5000

Mr. Rudy Corral
Rodolfo Corral, Inc.
8621 Bellanca Ave., Suite 215
Los Angeles, CA 90045

RE: Tariff classification of carved wooden statuettes from China

Dear Mr. Corral:

In your letter dated December 4, 1992, on behalf of the importer, World Bazaar, Inc., you requested a tariff classification ruling.

The ruling was requested on wooden statuettes. Samples of one Uncle Sam and of four Old World Santas were submitted. The samples are tall thin carved and painted figures. The Uncle Sam is 20 inches high and 1-1/2 inches wide. The Santas are 11, 12 and 20 inches high and 1 to 1-3/4 inches wide. The articles are used for decorative display purposes.

The applicable subheading for the Uncle Sam carving 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 5.1 percent ad valorem.

The applicable subheading for the Santa carvings will be 9505.10.5000, HTSUSA, which provides for articles for Christmas festivities and parts and accessories thereof, other. The rate of duty will be 5.8 percent ad valorem.

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.


Jean F. Maguire

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