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NY R00532




July 22, 2004
CLA-2-44:RR:NC:SP:230 R00532

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Mr. Troy Crago
Atico International, USA
501 South Andrews Ave.
Fort Lauderdale, FL 33301

RE: The tariff classification of a wooden “egg holder decoration” from China.

Dear Mr. Crago:

In your letter dated July 7, 2004, you requested a tariff classification ruling.

A photo of an item identified as a wooden “egg holder decoration,” item C81F2723, was submitted for our review. The article is a miniature wooden bowl that resembles the bottom half of an egg, and which is mounted atop two thin wooden legs with wooden “bird feet.” The overall dimensions of the product are said to be 2½” x 2” x 3”. The item is decoratively painted, and the top edge of the bowl has been continuously cut to a zigzag pattern. In response to a telephone query, you stated that the product will be marketed and sold as an Easter novelty item. You added that it would ordinarily be used by the consumer to hold an Easter egg for decorative display, and that it is not intended or suitable for use in serving food.

In your letter, you raised the question of whether the egg holder might be classifiable as a “festive article” of heading 9505, HTS, or as wooden tableware/ kitchenware of heading 4419, HTS. We find that despite its whimsical appearance, the article is not limited in its use to any one time or holiday, and therefore does not qualify for tariff treatment as a festive article. And since it is ornamental rather than functional in nature, it is not classifiable as wooden tableware/ kitchenware. (The Harmonized Explanatory Note for heading 4419 states that goods which are primarily ornamental in character are not covered by that heading.) We find that the item, in and of itself, is simply a wooden ornament, and is classifiable as such.

Accordingly, the applicable subheading for the # C81F2723 egg holder decoration 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%.

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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