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NY B87522




July 30, 1997

CLA-2.1B:CO:E14

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Michele Smith
Customs and Cost Import Analyst
Import Department #733IMP
Sears, Roebuck and Company
3333 Beverly Road, BC 204A
Hoffman Estates, Illinois 60179

RE: The tariff classification of wooden snowmen, stock #9100 from China

Dear Ms. Smith:

In your letter dated July 12,1997, you requested a tariff classification ruling.

The ruling was requested on an assortment of five 7" high snowmen identified as stock no. 91001. All the snowmen are made of wood and have wire arms and fabric plaid scarfs.

You submitted five snowmen samples, labeled and described as follows:

Item #W34-8E015A is wearing a painted burgundy hat and white buttons. Item #W34-8E015B is wearing a painted green hat and navy blue buttons.
Item #W34-8E015C is wearing a painted brown hat and black buttons.
Item #W34-8E015D is wearing a painted burnt orange hat and powder blue buttons. Item #W34-8E015E is wearing a painted black and navy hat and red buttons. Your samples are wherein returned.

The applicable subheading for the wooden snowmen ornaments (W34-8E015A, W34-8E015B, W34-8E015C, W34-8E015D and W34-8E015E) will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4% 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.

Sincerely,

Jon A. Batt
Port Director

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