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NY 816064




November 9, 1995

CLA-2-44:R:N4:230 816064

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Jennifer Lorentz
Midwest of Cannon Falls
32057 64th Ave
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a Jack O'Lantern mini tea set decoration from China

Dear Ms. Lorentz:

In your letter dated October 16, 1995 you requested a tariff classification ruling.

The ruling was requested on your item number 17000-7, a Jack O'Lantern mini tea set. A sample of the set was submitted. It consists of a wooden tea pot approximately 2-1/2 inches high painted with the face of a Jack O'Lantern. Inside the tea pot are miniature cups and saucers made of wood and painted. The spout of the tea pot is solid wood and not functional. The mini tea set is intended to be used as a decoration for the Halloween holiday.

The applicable subheading for the Jack O'Lantern mini tea set 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 4.7 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5779.

Sincerely,

Roger J. Silvestri

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