United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G88711 - NY G89068 > NY G88711

Previous Ruling Next Ruling
NY G88711

April 4, 2001

CLA-2-44:RR:NC:2:230 G88711


TARIFF NO.: 4420.10.0000; 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of wood harvest decorations with birdhouses from China

Dear Mr. Hoffacker:

In your letter dated March 7, 2001, on behalf of the importer, Consolidated Stores Inc., you requested a tariff classification ruling.

The ruling was requested on an assortment of three wood harvest decorations, referred to as item # RWD0003 (Happy Harvest, Give Thanks, Welcome Fall). A sample of each decoration and a merchandise information sheet were submitted. The samples will be returned to you as you requested.

All three samples consist of 20” high flat wood posts depicting tree trunks on 1” high x 5” wide painted wood blocks. Each decoration has a 5” high x 4” wide wood birdhouse in the middle of the post and a wood sign and wood figure on top of the post. All three samples are ornamented throughout with small textile autumn leaves, painted wood berries, polystyrene foam vegetables, bits of straw, moss and vines.

The Happy Harvest decoration has a wood sign painted with the words “HAPPY HARVEST.” On top of the wood sign is a figure of a turkey wearing a Pilgrim hat. Another turkey with a Pilgrim hat is depicted in front of the birdhouse. The turkey with a Pilgrim hat is an accepted symbol for the Thanksgiving holiday.

The Give Thanks decoration has a wood sign painted with the words “GIVE THANKS.” The figure on top of the post is a black crow and the birdhouse is decorated with a smiling jack-o-lantern pumpkin. The Welcome Fall decoration has a wood sign painted with the words “WELCOME FALL.” The figure on top is a black crow and the birdhouse is decorated with a friendly scarecrow. The Give Thanks decoration and the Welcome Fall decoration are seasonal harvest decorations with no reference to the Thanksgiving holiday.

The applicable subheading for the Give Thanks birdhouse decoration and the Welcome Fall birdhouse decoration 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 applicable subheading for the Happy Harvest birdhouse decoration will be 9505.90.6000, HTSUSA, which provides for other festive articles. The rate of duty will be free.

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

Previous Ruling Next Ruling

See also: