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NY E89907




December 8, 1999

CLA-2-44:RR:NC:2:230 E89907

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Joyce A. Thompson
Worldwide Express, Inc.
Suite 202, Bldg.3
70 Jansen Ave.
Essington, PA 19029

RE: The tariff classification of a wood sailboat decoration from China

Dear Ms. Thompson:

In your letter dated November 5, 1999, on behalf of the importer, Albert E. Price, you requested a tariff classification ruling.

The ruling was requested on a wood boat/model. A sample of a sailboat measuring approximately 11 inches long by 11-1/2 inches high by 2 inches wide was submitted. The sailboat is on a stand and is intended to be used for display or decoration. The boat is made of wood and it has sails made of plain cut fabric and ropes made of thread. The boat is packed in a plain cardboard box and is not identified as a model of any specific type of boat.

The applicable subheading for the wood sailboat decoration will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem. This rate will remain the same in 2000.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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