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NY B86781




July 1, 1997

CLA-2-44:RR:NC:2:230 B86781

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Michele Smith
Sears, Roebuck and Co.
Import Department; Dept.733IMP
3333 Beverly Road, BC 204A
Hoffman Estates, IL 60179

RE: The tariff classification of carved wooden snowmen table decorations from China

Dear Ms. Smith:

In your letter dated June 17, 1997 you requested a tariff classification ruling.

Samples of the products to be classified were submitted. They will be returned to you as you requested. The samples consist of three different sized snowmen on stands. The snowmen are flat and approximately 3/8 inch thick; they stand 5-1/2, 7-1/2 and 10 inches tall. The snowmen are made of carved wood and are handpainted. Their hands are made of wire and an attached hand held pole is also made of wire. A carved wooden bird sits on top of the pole. The stand is a wooden rectangular block. The snowmen are table standing decorations essentially of wood.

The applicable subheading for the wooden snowmen table decorations 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 percent ad valorem.

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,

Gwenn Klein Kirschner

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