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NY A80057




February 27, 1996

CLA-2-44:RR:NC:GI:230 A80057

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Sandi Amundson
International Import Coordinator
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a Mickey and Minnie display sled from the Philippines

Dear Ms. Amundson:

In your letter dated January 31, 1996 you requested a tariff classification ruling.

The ruling was requested on your item number 17983-3, the Mickey and Minnie Display Sled. A sample of the sled and a page from your 1996 holiday catalogue were submitted. The sled measures 2-3/4 inches high by 23 inches long by 12 inches wide. It is made of wood and painted with figures of Mickey Mouse and Minnie Mouse. It is sold and designed to be used as a display decoration.

The applicable subheading for the Mickey and Minnie display sled will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The duty rate will be 4.3 percent ad valorem.

Articles classifiable under subheading 4420.10.0000, HTSUSA, 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, if the GSP is renewed.

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 212-466-5779.

Sincerely,


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