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 > 1998 NY Rulings > NY 886962 - NY 887090 > NY 886971

Previous Ruling Next Ruling
NY 886971




June 23, 1993

CLA-2-44:S:N:N8:230 886971

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Michele I. Smith
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of a miniature, decorative snow fence, of wood, from China.

Dear Ms. Smith:

In your letter dated May 28, 1993, you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. It is a miniature "snow fence" of a kind used as part of decorative Christmas scenes or displays. It consists of a series of vertical wooden slats, each about 1/4 inch wide by 2 inches high, strung together with wire to form a 36-inch- long rolled fence closely resembling a full-sized version. The sample is put up for retail sale on a printed paperboard "hanger card" which describes the item as a "Christmas Collectable" and as a "Christmas Ornament/Not A Toy."

The applicable subheading for the miniature wooden snow fence (Stock #97814) 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 5.1%.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

Previous Ruling Next Ruling

See also: