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NY L85458

June 29, 2005

CLA-2-44:RR:NC:SP:230 L85458


TARIFF NO.: 4420.10.0000

Ms. Terri Ursery
Garden Ridge, LP
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

RE: The tariff classification of a decorative wooden snowman from China.

Dear Ms. Ursery:

In your letters dated May 6 and June 2, 2005, you requested a tariff classification ruling.

A sample identified as a “lighted wood sculpture” (item # 89015), intended for use as an indoor/outdoor decoration, was submitted for our examination. It is a flat, painted wood representation of a snowman measuring approximately 36” high by 17” wide by ¾” thick. The wooden snowman figure is ornamented with an affixed plastic evergreen garland with pinecones, and also with a fabric bow and some glued-on wooden letters that spell out the words “Let it Snow.” The figure is additionally enhanced by a number of small attached lights, which can be turned on by plugging a power cord into a household electrical outlet.

The product includes a flat wooden base that enables it to stand in the upright position. Metal stakes, also included, can be driven into the ground through the base to secure the article when it is being displayed outdoors.

For tariff classification purposes, the product is considered a “composite good” whose essential character is imparted by the wood, which greatly predominates over all other components in terms of value, weight, surface area and appearance.

Accordingly, the applicable subheading for the # 89015 “lighted wood sculpture” 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 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 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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