United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY A87323 - NY A87455 > NY A87452

Previous Ruling Next Ruling
NY A87452

September 24, 1996

CLA-2-44:CO:E15 A87452


TARIFF NO.: 4420.10.0000

Sally Berghauser
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, Pa. 18510

RE: The tariff classification of wood ornaments from China.

Dear Ms.Berghauser:

In your letter dated September 12, 1996 you requested a tariff classification ruling for several decorative wood ornaments to be entered through the port of New York.

Five samples were submitted and will be returned:

Item # 611965-006 7" Wooden Ladder
611964-006 9 1/2" Wooden Chair
611952-012 7" Wood Flowers in Cart
611960-024 2 1/2" Wooden Egg Cups
611962-004 11 1/2" Wooden Easter Wording

Each item is multi colored, painted and decorated. The ladder simulates a folding step ladder and the chair simulates a hard back wood chair. The wood flowers in a cart ornament is actually a miniature wheelbarrow with three pansies in a bed of wood shavings. The wooden egg cups are packaged six in a set and are each painted with a different design, while the wooden Easter wording is also a set of six blocks with a letter on each to arrange and spell "Easter". Packaged with the blocks is a wooden cutout that says "Happy" and a small 2 1/2" rabbit cutout to be placed on or near the blocks to create the complete greeting.


The applicable subheading for each of the above noted ornaments will be 4420.10.0000, 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 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.


William J. Luebkert
Port Director

Previous Ruling Next Ruling

See also: