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NY F89576




July 25, 2000

LA-2-83:RR:NC:N1:113 F89576

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000

Ms. Michele Smith
Sears, Roebuck and Co.
3333 Beverly Road, BC 172A-A
Hoffman Estates, IL 60179

RE: The tariff classification of a decorative sleigh from China

Dear Ms. Smith:

In your letter dated July 11, 2000, you requested a tariff classification ruling.

The sample you provided is Stock no. 96200, a decorative sleigh, about 24 inches long and 14.25 inches wide [61 cm x 19.5 cm.] It is made of iron or steel, with a scalloped design on the sides and a handle on the back. Although it may have some limited useful purpose, in the opinion of this office, the item is primarily decorative in character.

The applicable subheading for the decorative sleigh will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be free.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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