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NY H87424

February 14, 2002

CLA-2-44:RR:NC:SP:230 H87424


TARIFF NO.: 4420.10.0000

Ms. Ellyn Collins
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of a decorative wooden angel from China.

Dear Ms. Collins:

In your letter dated January 22, 2002, you requested a tariff classification ruling.

A sample identified as a #987070 “Wooden Angel Door Hanger” was submitted for our examination. It is a flat sheet of wood that has been shaped, painted and ornamented (with straw, wood overlays and gold-colored tinsel wire) to resemble an angel. It is about 3/8” thick, 6-1/2” wide and 12” high. The top is fitted with a loop of wire that allows the article to be hung for decorative display.

The applicable subheading for the angel decoration 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%.

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 646-733-3035.


Robert B. Swierupski

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