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NY B87918




August 19, 1997

CLA-2-44:RRE08: B87918

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a 14" wooden "tree" with 10 hanging ornaments from China.

Dear Ms. Aldinger:

In your letter dated July 14, 1997 you requested a tariff classification ruling.

A sample of the item was furnished and will be retained in this office for future reference. The item will be known as a "wooden Christmas tree". The sample is a 14" wooden "tree" made from one large center dowel with three smaller dowel "branches". The heart shaped wooden base of the "tree" is printed with "Merry Christmas" and holds the vertical rod of the "tree". The horizontal rods are adorned with ribbon and string and ten wooden decorated ornaments which include the shapes and designs of a star, a gingerbread man, a tree, a wreath, a snowman, a stocking, a teddybear, a house, a heart, and a shape assumed to represent Santa Claus. The item has been designated as Rite Aid item #971830

The applicable subheading for Rite Aid item # 971830 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%.

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,

David Ballard
Port Director

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