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NY M83294




June 15, 2006

CLA-2-44:RR:NC:2:230 M83294

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000; 9505.10.1500

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of wall decorations from China

Dear Ms. Aldinger:

In your letter dated May 19, 2006 you requested a tariff classification ruling.

The ruling was requested on an item referred to as the “15-inch Family w/Sign Wall Decoration.” A sample of item # 945716 was submitted for our review. The sample consists of a wooden sign carved with a “Welcome” greeting and decorated with a family of snowmen. The sign is made of solid wood and measures approximately 15” long by 4-1/2” wide. Glued at the top of the sign are the plush stuffed heads and arms of three snowmen. Attached to the bottom of the sign are the legs of the snowmen. An imitation leather string is threaded through holes in the wooden sign and used for hanging the plaque on a wall. The essential character of the “Welcome” sign wall decoration is imparted by the wood sign.

In addition to the wall decoration represented by the sample, you state that the item also comes in another style. The other style consists of a sign that states “Happy Holidays” and is decorated with a plush stuffed group composed of a Santa, a snowman and a moose. The “Happy Holidays” sign wall decoration is considered to be a festive article.

The applicable subheading for the “Welcome” sign wall decoration will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the “Happy Holidays” sign wall decoration will be 9505.10.1500, HTSUS, which provides for articles for Christmas festivities and parts and accessories thereof; Christmas ornaments, of wood. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 U.S. 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 the 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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