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NY C81175

November 28, 1997

CLA-2-:RR:NC:SP:230 C81175


TARIFF NO.: 4420.10.0000

Ms. Yvonne Sherri Lopez
AFI (California), Inc.
2381 Rosecrans Avenue, #100
El Segundo, CA 90245

RE: The tariff classification of floral and wood craft from Hong Kong.

Dear Ms. Lopez:

In your letter dated October 20, 1997, on behalf of your client Allstate Floral & Craft, Inc., you requested a tariff classification ruling.

You have submitted photographs of several wooden house decorations. These wooden articles are designed in various shapes and sizes. Each item will include green ivy foliage made of man-made fibers. The following items are included in your request:

Item# Description
LP1665 Wood Arch Mini Needlepoint
LP1660 Wood Arch Mini English
LP1670 Wood Arbor Mini Grape
LP1625 Wooden Gazebo 10"
LP1636 Wooden Gazebo 16"
LP1626 Mini Needlepoint Ivy in Wooden Gazebo 10" LP1637 " " 16"
LP1675 Wood Tool Box Decoration
LP1824 Wood Birdcage Decoration
LP1680 Wood Fence
LP1825 Bird House Wood Decoration
LPB111 " "
LPB112 " "
LP1790 Wooden Fence
LP1690 Wooden Fence

We note that all of the above items consist of wooden structures which are ornamented to varying extent with artificial foliage. In all instances, however, we find that the wooden structure imparts the essential character of the overall product. It appears that all of the products are intended solely for decorative display in the home.

The applicable subheading for all of the items mentioned above 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 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.


Robert B. Swierupski

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