United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B80416 - NY B80501 > NY B80496

Previous Ruling Next Ruling
NY B80496




January 13, 1997

CLA-2-44:RR:NC:SP:230 B80496

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Mr. Dave Walser
Arthur J. Humphreys Div. Border Brokerage Co. P.O. Box 249
Sumas, Washington 98259

RE: The tariff classification of a decorative, miniature wooden mill house with fountain, from Canada.

Dear Mr. Walser:

In your letter dated December 11, 1996, on behalf of Laurie Shook (Mission, B.C., Canada), you requested a tariff classification ruling.

The item in question is identified as a "Natural Cedar Mill House," a photograph of which accompanied your inquiry. It is an ornamental article in the form of a miniature wooden mill house, complete with water wheel, mounted on a wooden base. The product incorporates a small aquarium-type pump which pushes water (held in a plastic tray) over the wheel.

You state that the article is composed mainly of cedar lumber, weighs 20 lbs., and measures 25 inches wide by 32 inches long by 14 inches high.

The applicable subheading for the above-described mill house will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The general rate of duty will be 4%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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,

Gwenn Klein Kirschner

Previous Ruling Next Ruling

See also: