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NY F88531




June 28, 2000

CLA-2-44:RR:NC:2:230 F88531

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000; 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of decorative Valentine birdhouses from China

Dear Mr. Hoffacker:

In your letter dated June 9, 2000, on behalf of the importer, Consolidated Stores Inc., you requested a tariff classification ruling.

The ruling was requested on four styles of decorative birdhouses, listed as item #A6101A, #A6101B, #A6101C and #A6101D. The products are described as 7” Valentine Wooden Birdhouses. A photograph of the four styles was submitted.

The birdhouses are painted and decorated in four different patterns. A6101A has a “Welcome” sign and heart shaped appliques. A6101B has flowers and heart shaped appliques. A6101C has the letters L-O-V-E and a heart shaped hole. A6101D has birds, flowers, heart shaped appliques and a prominent “Happy Valentines Day” sign.

The applicable subheading for the decorative wooden birdhouses, item #A6101A, #A6101B and #A6101C, 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.

The applicable subheading for the decorative wooden birdhouse, item #A6101D, will be 9505.90.6000, HTSUSA, which provides for other festive articles. The rate of duty will be Free.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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
Director,

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