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NY 882103



February 11, 1993

CLA-2-44:S:N:N8:230 882103

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Rosalie Althoff
Midwest Importers of Cannon Falls, Inc.
P.O. Box 20
Highway 52 South
Cannon Falls, MN 55009-0020

RE: The tariff classification of decorative wood block sets from the Philippines and from China

Dear Ms. Althoff:

In your letter dated January 14, 1993 you requested a tariff classification ruling.

The ruling was requested on four decorative block sets, samples of which were submitted. Item 02286-3 from the Philippines consists of five 2-3/4 inch high wood blocks shaped to form the letters S-A-N-T-A. Item 02830-8 from China consists of six 1-1/4 inch high cube shaped blocks with the letters E-A-S-T-E-R on one side and one wooden white rabbit holding a sign that says "Happy." Item 07982-9 from China consists of a 13 piece set of painted wood blocks spelling T-H-A-N-K-S-G-I-V-I-N-G. Item 03106-3 from the Philippines consists of a 12 piece set of painted wood blocks spelling out H-A-P-P-Y-E-A-S-T-E-R with an additional small wood rabbit.

The applicable subheading for the decorative wood block sets will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The duty rate will be 5.1 percent ad valorem.

Articles classifiable under subheading 4420.10.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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