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NY I84646

August 20, 2002

CLA-2-44:RR:NC:2:230 I84646


TARIFF NO.: 4420.10.0000

Ms. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a wood wall hanging with an artificial pine bough from China

Dear Ms. Young:

In your letter dated July 26, 2002, on behalf of your client, Meijer Distribution, you requested a tariff classification ruling.

The ruling was requested on a product identified as a “Needle Pine Crest Wall Hanging – UPC # 7-60236-32636 Item # 902393.” A sample of the product was submitted which will be returned to you as you requested.

The sample is a decorative wood plaque consisting of a row of three two-dimensional birdhouses on a railing fence. Each birdhouse has a phrase or word such as “Welcome,” “Come Early” or “Fish Late” painted on it. A small wood fishing rod with three dangling wooden fish decorates the front of the plaque. An artificial pine bough with PVC needles, plastic berries and real pinecones decorates the area above the plaque. The bough is attached to a hanging wire which is attached to the back of the plaque.

The wall hanging is intended to be sold during the Christmas season. However, it does not contain any Christmas motifs for it to be classified as a festive article.

The product is a composite good consisting of a wood wall plaque and an artificial pine bough. The essential character of the wall hanging is imparted by the wood wall plaque because of the primary role it plays in portraying the theme or nature of the wall hanging. The pine bough plays a secondary role in adding additional ornamentation.

The applicable subheading for the wood wall hanging with an artificial bough, item # 902393, 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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