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NY J88209

September 16, 2003

CLA-2-44:RR:NC:SP:230 J88209


TARIFF NO.: 4420.10.0000

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd floor
New York, NY 10018

RE: The tariff classification of a decorative, miniature wooden motorcycle and airplane, from China.

Dear Ms. Richardson:

In your letter dated August 22, 2003, you requested a tariff classification ruling. Two samples identified as ornaments for the home were submitted for our examination and are being returned to you as requested.

Item DF15-21003-1 is a representation of a motorcycle measuring approximately 14 inches long by 6 inches high by 2½” wide. With the exception of a few metal/plastic wires, the item is made entirely of wood.

Item DF16-3003 is a representation of an airplane measuring approximately 12 inches long by 3 inches high by 16 inches wide (wingspan). It is made entirely of wood, and is supplied with a wooden stand upon which it can rest for display.

Neither the motorcycle nor the airplane is identified (in your letter or on the retail packaging) as a replica of a specific vehicle. The articles will therefore not be regarded for tariff purposes as “reduced-size (‘scale’) models.” And although the motorcycle’s wheels and the airplane’s propellers can be rotated, a legend on the packaging of each product states: “This is Not a toy. For Decorative Use Only.” Thus, since the items are designed to decorate, not to amuse, they are not classifiable as toys.

The applicable subheading for the miniature decorative motorcycle and airplane 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 Bureau of Customs and Border Protection.

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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