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April 1, 1999

CLA-2-44:RR:NC:2:230 D88856


TARIFF NO.: 4420.10.0000; 4420.90.8000

Ms. Lisa Chastain
Fritz Companies, Inc.
3930 W. 29th St. S., Ste #5
Wichita, KS 67217

RE: The tariff classification of decorative wooden harvest crates and birdhouses from China and Taiwan

Dear Ms. Chastain:

In your letter dated February 26, 1999, on behalf of The Hayes Company, you requested a tariff classification ruling.

The ruling was requested on nine wooden lawn and garden decorations consisting of crates, birdhouses, hanging signs and stakes. Product specification sheets with color pictures were submitted for each item.

Item #619-93 (Nested Harvest Crates) consists of a large (11"x7"x4") and a small (9-1/2"x5-1/4"x4") decoratively painted container. The crates have a solid wood bottom, solid wood sides and an open top. The sides are painted with pictures of pumpkins using exterior grade paint. The crates may be used as planters or as general purpose containers.

Item #728-31 (Harvest House Birdhouse) is a decorative wood birdhouse with dimensions of 7-1/2"x6-1/2"x10". It is painted with a picture of a scarecrow and pumpkins on the side wall and it has a hanging wire and raffia bow on top.

Item #610-58 (Homegrown Pumpkins), #610-59 (Grandma Perkins Pumpkin Patch), #610-55 (Welcome) and #610-54 (Welcome) are hanging wooden signs painted with words and pictures with an autumn motif.

Item #610-75 (Three Pumpkins Welcome), #610-74 (Harvest Welcome) and # 610-73 (Pumpkin Welcome) are decorative wooden stakes painted with the word “Welcome” and autumn pictures.

The applicable subheading for the decoratively painted crates (item #619-93) will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the decorative birdhouse (item #728-31) will be 4420.10.0000, HTSUSA, which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem.

Your inquiry does not provide enough information to issue a classification ruling for the hanging signs and welcome stakes. Your request for a ruling for these items should include representative samples. One sample representing each method of designing and painting the items, along with a step by step description of the decorating process, should be submitted.

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 212-637-7009.


Robert B. Swierupski

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