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NY I82063




June 17, 2002

CLA-2-44:RR:NC:SP:230 I82063

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000; 9505.10.1500

Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of decorative wooden nutcrackers from Germany.

Dear Ms. Pitts:

In your letter dated May 23, 2002, you requested a tariff classification ruling.

The ruling was requested on four decorative wooden “nutcrackers,” each of which represents a character from “The Wizard of Oz.” A sample of one (“Cowardly Lion”) was submitted and is being returned to you as requested. Photos of the other three were submitted. All are composed of wood, but are ornamented with paint, fabric clothing, and/or accessories of various materials.

Style #ZDIES1805 is an 18”-high “Cowardly Lion” figure dressed like a king in a fabric robe. A lever on the back can be operated to make the mouth move.

Style #ZDIES1806 is a 15”-high “Dorothy” figure in a fabric dress. A lever on the back can be operated to make the chin move.

Style #ZDIES0961 is a 17”-high “Scarecrow” figure with fabric apparel. A lever on the back can be operated to make the mouth move.

Style #ZDIES0960 is a 19”-high “Tin Man” figure painted in a silver color to simulate a “tin suit.” A lever on the back can be operated to make the mouth move.

You believe that these nutcrackers are classifiable as “festive articles” in subheading 9505.10, Harmonized Tariff Schedule of the United States (HTS). However, following Midwest of Cannon Falls vs. United States (96-1271, -1279), Customs has taken the position that while “human” nutcracker figures can be considered “festive” (Christmas ornaments) for tariff purposes, non-human ones cannot. Among the instant products, only “Dorothy” is a human representation. Accordingly, the applicable subheading for Style #ZDIES1806 (“Dorothy”) will be 9505.10.1500, HTS, which provides for festive, carnival or other entertainment articlesarticles for Christmas festivitiesChristmas ornamentsof wood. The rate of duty will be free.

The applicable subheading for style numbers ZDIES1805 (“Cowardly Lion”), ZDIES0961 (“Scarecrow”) and ZDIES0960 (“Tin Man”) will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2%.

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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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