NY 0869171 - The tariff classification of a decorative wooden egg and wooden ornaments from Russia - United States International Trade Commision Rulings

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NY 869171

December 17, 1991

CLA-2-95:S:N:N3D:225 869171

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000, 4420.10.0000

Ms. Barbara P. Arau
Russia Direct
P.O. Box 990
Valley Forge, PA 19482

RE: The tariff classification of a decorative wooden egg and wooden ornaments from Russia

Dear Ms. Arau:

In your letter dated November 13, 1991, you requested a tariff classification ruling.

Three photographs were submitted with your inquiry. The first article is a hand-painted wooden decorative egg. The second item is a hand-painted wooden model of St.Basil's and the last article is an unpainted wooden carving of an animal.

Customs has taken the position that decorated eggs are principally used during Easter and as such are correctly classified as festive articles in chapter 95.

The applicable subheading for the decorative egg will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 25 percent ad valorem.

The applicable subheading for the wooden model of St. Basil's and the wooden animal carving will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The duty rate will be 33 1/3 percent ad valorem.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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