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NY D80558

August 19, 1998

CLA-2-44:RR:NC:SP:230 D80558


TARIFF NO.: 4420.10.0000

Ms. Rosy Curbelo
Almacenes Pitusa
PO Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of a decorative wooden snowman from China.

Dear Ms. Curbelo:

In your letter dated March 30, 1998, with follow-up submission received here on July 23, you requested a tariff classification ruling.

A sample identified as a snowman-style "XMAS Wooden Wall Decoration" (#H74L-3117) was submitted and will be retained for reference. It is a flat sheet of wood which has been shaped, painted and ornamented (with overlays of wood, plastic, wire and fabric) to resemble a snowman. It is roughly 1/2" thick, 4 1/2" wide and 9" high, and is suspended by wire below a 3" x 8" wooden plaque painted with the words "Let it Snow." The top of the plaque is fitted with a loop of wire which will allow the entire unit to be hung for display.

The applicable subheading for the above-described decoration 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 3.6%.

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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