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NY G86234

January 18, 2001

CLA-2-44:RR:NC:2:230 G86234


TARIFF NO.: 4420.10.0000

Ms. Mary E. Keller
W. Fenton Co., Inc.
P.O. Box 75029
Cincinnati, OH 45275-0029

RE: The tariff classification of a decorative wood and fabric lawn ornament from China

Dear Ms. Keller:

In your letter dated December 20, 2000, on behalf of your customer, New Creative Enterprise Inc., you requested a tariff classification ruling.

A representative sample of the product to be classified was submitted. The sample will be returned to you as you requested.

The sample is a decorative pig lawn ornament. Lawn ornaments of other animals will also be imported. The sample consists of a 2-1/2 foot long wood stake with several decorations glued onto the top portion. The decorations consist of a fabric and wood pig, a painted wood “WELCOME” sign and a raffia bow with a button. The 15” x 8-1/2” pig is made of lightly stuffed cotton canvas and has a plywood backing which is cut to the shape of the pig. The surface of the pig is decoratively painted and coated with a weatherproof material. The 12” x 3-1/2” “WELCOME” sign is directly under the pig. The raffia bow is last.

Classification of goods under the Harmonized Tariff Schedule is governed by the General Rules of Interpretation (GRI’s). GRI 3(b) provides that goods made up of different components shall be classified according to the component which gives them their essential character.

The essential character of the pig lawn ornament is imparted by the wood. The wood makes up a greater portion of the ornament. Half of the pig and all of the “WELCOME” sign are made of wood.

The applicable subheading for the decorative lawn ornament 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.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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