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NY C80497





October 22, 1997

CLA-2-44:RR:NC:SP:230 C80497

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Debra Tuft
Seasonal Specialties
11455 Valley View Road
Eden Prairie, Minnesota 55344

RE: The tariff classification of decorative wooden flowers from China.

Dear Ms. Tuft:

In your letter dated September 23, 1997, you requested a tariff classification ruling.

Three samples of painted, carved wood tulips to be used as decorative pieces were submitted and will be retained for reference. Item # 08890714158-V (Wood Tulip) is a five-inch-high article consisting of a flat, 3/8-inch-thick "flower" mounted atop a dowel "stem" which rises from a one-piece, flat representation of a leaf cluster (about 5/8-inch thick). The leaf cluster is in turn mounted on a small, circular wooden base. Item # 08890702526-V (Large Wood Tulip) is a taller (eight-inch-high) product having the same type of construction and appearance as the foregoing. Item # 08890756108-V (Tulip Tabletop) consists of three similarly constructed wooden tulips, ranging from 3 1/2 to 7 1/2 inches in height, mounted on an oval base.

The applicable subheading for all of the above-described wood flower decorations 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%.

We note that the samples are not marked with their country of origin. When imported into the United States, the goods (or, if applicable, their immediate containers destined to reach the ultimate purchasers) will be required to be so marked (e.g., "Made in China"), legibly and in a conspicuous place.

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,

Robert B. Swierupski

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