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NY B86787




July 16, 1997

CLA-2-44:RR:NC:2:230 B86787

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

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

RE: The tariff classification of wooden screen table decorations from China

Dear Ms. Smith:

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

A ruling was requested for Sears stock numbers 91010 and 91025. Samples were submitted which will be returned to you as you requested. Stock no. 91010 is an angel design table decoration approximately 7 inches high by 7 inches wide. It consists of three flat wooden carved and painted angels hinged together. Stock no. 91025 is a reindeer design table decoration approximately 10 inches high by 15 inches wide. It consists of four flat wooden reindeers hinged together. The top third of the reindeer screen consists of the heads which have open space between them. Both articles are not designed to conceal, separate or shield objects and are therefore not screens. They are simply decorations in the form of miniature screens.

The applicable subheading for the wooden table screen 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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