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NY I82259




June 12, 2002

CLA-2-44:RR:NC:SP:230 I82259

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of wooden ornamental articles from China.

Dear Mrs. Fair:

In your letter dated May 23, 2002, you requested a tariff classification ruling. Although samples and product dimensions were not provided, photos of the items in question, together with material/composition information, accompanied your inquiry and are sufficient for classification purposes.

You state that the subject goods will be imported and sold to consumers only during the period prior to the July 4th holiday. You therefore assert that they should be classified as “festive articles” in heading 9505 of the Harmonized Tariff Schedule of the United States (HTS). We find, however, that the items are not limited to use during a single holiday and are in fact suitable for year-round display.

Item #929557 (Y28342) is a painted wood decoration intended to be displayed on a shelf, table, mantle or the like. It consists of a flat, rectangular wooden base having three attached, upright, carved wooden letters that spell out “USA.” The letters are painted in red, white and blue, and are ornamented with affixed wooden stars.

Item #929541 (Y91514) is similar to the above, except that instead of being attached to a common base, the three letters are attached to each other with hinges. In addition, the letter “A” is ornamented with a flat representation of a boy or girl angel.

Item #929544 (Y18747RA) is a wood decoration consisting of a flat, star-shaped wooden base with a flat, painted wood figure suspended above it atop an attached dowel. It is offered in two styles, one representing an angel and the other representing Uncle Sam. Item #998755 (Y91479RA) is a painted wood decoration consisting of a flat rectangular base with an attached flat, upright wooden ornament representing either a U.S. flag or a star.

Item #929539 (Y91475RA) is a wooden birdhouse painted in a red, white and blue stars-and-stripes motif. It is said to be a decoration, and is assumed to be intended for use solely as an ornamental object in the home.

The applicable subheading for all of the above items 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.

Sincerely,

Robert B. Swierupski
Director,

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