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 B87483 - NY B87533 > NY B87523

Previous Ruling Next Ruling
NY B87523




July 30, 1997

CLA-2.1B:CO:E14

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Michele Smith
Customs and Cost Analyst
Import Department #7331IMP
Sears, Roebuck and Company
3333 Beverley Road, BC 204A
Hoffman Estates, MI 60179

RE: The tariff classification of wooden snowmen 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, 10" high wooden snowmen identified as stock no. 91012. The snowmen are all made up of wood and have wire arms and fabric plaid scarves.

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

Item #W34-8E014A is wearing a painted black and navy blue hat and white buttons. Item #W34-8E014B is wearing a painted burnt orange hat and red buttons Item #W34-8E014C is wearing a painted burgundy hat and green buttons. Item #W34-8E014D is wearing a painted green hat and navy blue buttons. Item #W34-8E014E is wearing a painted brown hat and yellow buttons. Your samples are herein returned.

The applicable subheading for the wooden snowmen ornaments (W34-8E014A, W34-8E014B, W34-8E014C, W34-8E014D and W34-8E014E) will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other wooden 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

Previous Ruling Next Ruling

See also: