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May 14, 1999

CLA-2-44:RR:NC:2:230 E81161


TARIFF NO.: 4420.10.0000

Ms. Lori Aldinger
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011

RE: The tariff classification of wooden scarecrow figurines from China

Dear Ms. Aldinger:

In your letter received on April 26, 1999 you requested a tariff classification ruling.

The ruling was requested on two styles of wooden figurines featuring scarecrows. A sample of Rite Aid item #990966 was submitted. It consists of a 14 inch high two-dimensional scarecrow made of 5/8 inch thick wood pieces painted on the front side and edges only. The pieces of the scarecrow’s body are held together with wire and hung on a wooden dowel attached to a wooden stand. The scarecrow is further decorated with straw-like material said to be raffia on the feet, hands and hair. The figurine also has a wooden pumpkin and fence pickets in front of the stand and it has a 2-1/2 inch by 2-1/2 inch hanging painted wooden sign that states “Have a Happy Harvest.” The second style differs only in that the sign states “Welcome to the Harvest.”

The applicable subheading for both styles of wooden scarecrow figurines 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 3.2 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 212-637-7009.


Robert B. Swierupski

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