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NY I82316

June 13, 2002

CLA-2-44:RR:NC:2:230 I82316


TARIFF NO.: 4420.10.0000

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of an interchangeable wood welcome sign set from China

Dear Ms. Dorfman:

In your letter dated May 13, 2002, on behalf of the importer LTD Commodities Inc., you requested a tariff classification ruling.

The ruling was requested on a decorative product identified as an interchangeable welcome sign, item # IHO. A sample of the product was submitted and will be returned to you as you requested.

The product is a thirteen piece set consisting of a hand painted wood welcome sign and twelve painted wood decorations. The welcome sign is a plaque measuring approximately 12-1/4” by 6-1/4” with a metal hanging bracket on the back. The “C” in the welcome sign has a circular cutout with a small metal hook on top. The decorations depict a tulip, a snowman, a heart, a shamrock, an Easter egg, a ladybug, a star, a watermelon, an apple, a jack o’ lantern, a turkey and a Christmas tree. They have metal rings on top and fit inside the cutout in the welcome sign. The decorations are hung interchangeably depending on the holiday or the season.

The welcome sign and the decorations are packed and sold together at retail as a set. They are designed to be used together to make an interchangeable seasonal/holiday welcome sign for hanging on a door. They are classifiable together as a set. The essential character of the set is imparted by the general wood decorations because most of the set is comprised of general wood decorations. More of the twelve decorations are seasonal decorations than are festive holiday decorations. In addition, the welcome sign by itself is a year-round decorative article.

The applicable subheading for the interchangeable wood welcome sign set, item # IHO, 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 646-733-3035.


Robert B. Swierupski

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