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NY F89577





July 25, 2000

CLA-2-44:RR:NC:2:230 F89577

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 4420.10.0000

Ms. Michele I. Smith
Sears, Roebuck and Co.
Dept 73IMP
333 Beverly Road, BC 172A-A
Hoffman Estates, IL 60179

RE: The tariff classification of decorative wood sleighs and sleds from China

Dear Ms. Smith:

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

The ruling was requested on three styles of decorative sleighs and sleds. One sample of each style was submitted and will be returned to you as you requested.

Style number 95390 is a sleigh made of wood with metal runners and handlebars. The sleigh is painted red. It is additionally decorated with green bamboo webbing on the outer portion of the sides. The sample measures approximately 13 inches long by 6 inches wide by 9 inches high (not counting the handlebar extension). This style is imported in an assortment of two sizes.

Style number 96213 is a sleigh made of wood with metal runners and handlebars. The sleigh is decorated with bamboo webbing on the sides. The whole sleigh with the webbing is stained a natural wood color. The sample measures approximately 15 inches long by 8 inches wide by 13 inches high (not counting the handlebar extension).

Style number 95395 is a flat sled made of wood with metal runners and handlebars. The sled is stained and some of the metal is spiral shaped. The sample measures approximately 15 inches long by 8 inches wide by 3 inches high (not counting the handlebar extension).

Even though they are decorative, the sleighs are in the form of containers and capable of holding things. Consequently, the applicable subheading for the sleighs, style numbers 95390 and 96213, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The sled, style number 95395, is a decorative display article and not a container. The applicable subheading for the sled will be 4420.10.0000, HTSUSA, which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem.

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

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