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NY L83548

April 28, 2005

CLA-2-44:RR:NC:2:230 L83548


TARIFF NO.: 4420.10.0000; 9505.10.1500

Ms. Khem Lall
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of decorative wooden smokers from Denmark

Dear Ms. Lall:

In your letter dated March 22, 2005 you requested a tariff classification ruling.

The ruling was requested on six assorted wooden smokers, identified as item #SN50001642. A photograph of the assortment was submitted. The smokers are decorative painted figures made of wood. The figures are 9” to 11” tall and consist of a toymaker, a Santa, a woodsman, an apple picker, a chef and an engineer. All of the figures hold decorative related accessories and have a pipe protruding from their mouths. The figures split at the waist and have a four-prong incense holder inside. When an incense cone is placed inside and lit, the smoke comes out of the pipe. The figures will be sold with five pieces of incense cones packed in a plastic bag. The incense cones are composed of sawdust, resin, nontoxic green color and pine sprouts; they do not contain any added perfume.

The wooden smokers and the incense cones are designed to be used together and they are packed and sold together. They are classifiable together as a set. The essential character is imparted by the wooden smokers. The smokers are primarily decorative figures, which have the added novelty feature of smoking. The smokers are not sold as incense holders to scent a home.

The applicable subheading for all of the wooden smokers of item #SN50001642, except the Santa smoker, 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 applicable subheading for the Santa wooden smoker, item #SN50001642, will be 9505.10.1500, HTSUSA, which provides for festive, carnival or other entertainment articles; Christmas ornaments, of wood. The rate of duty will be free.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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