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NY F82530




February 10, 2000

CLA-2-44:RR:NC:SP:230 F82530

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of an ornamental article, made of wood and other materials, from China.

Dear Ms. Massey:

In your letter dated January 19, 2000, you requested a tariff classification ruling.

A sample of a small decorative display article, SKU # 018408, was submitted and will be retained for reference. It is a miniature wooden wheelbarrow containing a permanently-mounted fabric/straw scarecrow surrounded by some artificial fruit, foliage, etc., a small spade, and a wooden placard that reads “Autumn Greeting.” The wheelbarrow itself measures approximately 8” x 4½” x 4¼”(H), with the scarecrow rising an additional 8” above the rim. The product is not suitable for use as a receptacle or for any other utilitarian purpose.

The wooden wheelbarrow component predominates in terms of weight and value and is the central, unifying element of the overall product. Accordingly, the wood will be considered the material that imparts the article’s essential character.

The applicable subheading for the # 018408 decorative wheelbarrow with scarecrow 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 3.2%.

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

We note that the sample is not marked with its country of origin. When imported into the United States, the merchandise will be required to be so marked (e.g., “Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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
Director,

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