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NY J80002




February 5, 2003

CLA-2-44:RR:NC:2:230 J80002

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a six foot tall wooden soldier decoration from China

Dear Ms. Holtan:

In your letter dated January 6, 2003 you requested a tariff classification ruling.

The ruling was requested on a wooden soldier decoration. The decoration is 72 inches tall and weighs over 100 pounds. Photographs showing three different views of the article were submitted. The article is a figure in the form of a nutcracker style toy soldier standing on a drum. It is made entirely of wood (medium density wood fiberboard and solid wood) and is colorfully painted.

You state that the article will be sold as a Christmas decoration for the holiday season. You believe it should be classified in subheading 9505.10.15 of the Harmonized Tariff Schedule of the United States (HTSUS) as a Christmas ornament of wood.

However, we find that the six foot tall soldier decoration is not a festive article classifiable under heading 9505, HTSUS. Given the weight and size of the article, its common use will not be in the home, but in malls, lobbies of office buildings, etc. with maintenance crews and special handling equipment. It does not meet the three part test of merchandise classifiable as festive articles.

The applicable subheading for the six foot tall wooden soldier decoration will be 4420.10.0000, HTSUS, 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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