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July 28, 1999

CLA-2-44:RR:NC:SP:230 E84854


TARIFF NO.: 4420.10.0000; 4420.90.8000

Ms. Michele Smith
Sears, Roebuck and Co.
Dept. 733IMP BC 172A-A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of display sleds and sleighs from China.

Dear Ms. Smith:

In your letter dated July 2, 1999, you requested a tariff classification ruling. Three samples were submitted and are being returned to you as requested.

Stock #93907 is a small “antique iron and wood sled” measuring 7” x 19½” x 5½”(H). It has a flat wooden top and metal runners. The sled appears to be a non-utilitarian article intended solely for decorative display.

Stock #93908 is a “large antique iron and wood sled” measuring 11½” x 24” x 5”(H). Like the above-described item, it is also a flat, non-utilitarian sled to be used only as a decorative piece. It has a wooden top and metal runners.

The applicable subheading for the #93907 and #93908 sleds 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 3.2%.

Stock #93891 is a miniature “Victorian Sleigh.” Unlike the flat sleds described above, this item features an uncovered “passenger enclosure” that gives it the appearance of a roofless carriage on runners. The body of the sleigh is made of continuous wood panels, partially covered on the exterior with interwoven strips of vegetable plaiting material, while the runners are made of metal. The sample, which measures 5½” x 12” x 9¼”(H), is part of a two-piece set; its companion is said to have the same type of construction and design, but dimensions of 8¾” x 27” x 13½”(H). Although these sleighs are decorative, their design renders them capable of serving as multipurpose household containers or receptacles, e.g., to hold potted plants, wrapped candies, etc.

The applicable subheading for the #93891 “Victorian Sleighs” will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

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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