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NY I85901




September 13, 2002

CLA-2-95:RR:NC:SP:225 I85901

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000; 9505.90.6000

Ms. Jenny Davenport
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of four styles of an Easter Ornament Set from China.

Dear Ms. Davenport:

In your letter dated August 29, 2002, you requested a tariff classification ruling.

The submitted assortment, #13-428/426, Easter Ornament Set, consists of four sets of ornaments, essentially of wood, that measure approximately 2 inches in height and have string loops for hanging. The first set (style 1) features 16 non-festive ornaments in the shapes of shovels, rakes, watering cans, ladybugs, birds, butterflies, flower pots, etc. The second set (style 2) features 23 ornaments in the shapes of a birdhouse, rabbits, carrots, birds, with the majority of the ornaments depicting decorated Easter eggs. The third set (style 3) features 23 ornaments in the shapes of birdhouses, train engines, birds, carrots, and ducks, with the majority of the ornaments depicting decorated Easter eggs. The fourth set (style 4) features 15 non-festive ornaments in the shapes of gardening gloves, gardening tools, fruit, a turtle, a ladybug, butterflies, watering cans, etc. Each set of ornaments is packed in a rectangular shaped box with a plastic see-through window.

The applicable subheading for styles 1 and 4 of assortment #13-428/426, Easter Ornament Set, 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 percent ad valorem.

The applicable subheading for styles 2 and 3 of assortment #13-428/426, Easter Ornament Set, will be 9505.90.6000, HTS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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