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NY M80261

February 15, 2006

CLA-2-44:RR:NC:2:230 M80261


TARIFF NO.: 4420.10.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a wall decoration from China

Dear Mr. Stinson:

In your letter dated January 29, 2006 you requested a tariff classification ruling.

The ruling was requested on Liss item # 944527, described as the “HAR 18 in Scarecrow Family Wall Décor.” A photograph of an assortment of two styles of the product and a sample of one of the styles were submitted. The sample will be returned to you as you requested.

The sample is a wall hanging consisting of a wooden “Welcome Friends” sign decorated with a trio of scarecrows. The wooden sign is in the center of the wall hanging and measures approximately 16” long x 4-3/8” wide. The greeting is carved into the wood and the surface of the wood is stained and coated with a clear plastic material. Three stuffed fabric heads and hands of a family of scarecrows are glued to the top of the wooden sign and three pairs of legs are attached to the bottom of the sign. The two styles in the assortment of this product appear to differ in color and in the composition of the family.

You proposed classification of this product in subheading 9502.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stuffed dolls representing human beings. However, we believe that this product is a composite good consisting of a wooden sign and dolls. The essential character of this product is imparted by the wooden sign. The dolls in this product merely decorate the sign. The intended use of this product is to welcome people.

The applicable subheading for the Scarecrow Family Wall Décor, item # 944527, will be 4420.10.0000, HTSUS, which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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