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NY K87820




July 28, 2004
CLA-2-44:RR:NC:SP:230 K87820

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a wooden wall decoration from China.

Dear Mr. Stinson:

In your letter dated July 12, 2004, you requested a tariff classification ruling.

A sample identified as a # 936862 “XHD Sleigh Wall Décor” was submitted for our examination and is being returned to you as requested. It is a 9” x 16” x 2” ornamental sled whose deck, handlebar and runners are all made of painted (red and white) wood. The deck is ornamented with additional affixed pieces of wood that form a flat representation of a hatted snowman’s head. There are also a few attached small metal ornaments representing snowflakes, a ribbon and holly. A loop of rope attached to the front of the sled can be used to hang the article on a wall as a decoration. When hung in such manner, the sled will be in the vertical position, with its runners against the wall. The article does not appear to have any practical function other than as a decoration.

You have suggested that the above-described product may be classifiable in subheading 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Christmas ornaments of wood. However, we find that this provision is not applicable because the item in question is a seasonal product that could be displayed appropriately all winter. Neither sleds nor snowmen are symbols of Christmas.

The applicable subheading for the # 936862 wall decoration 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 Border Protection (CBP) 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 CBP.

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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