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NY M85973




September 13, 2006

CLA-2-44:RR:NC:2:230 M85973

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of wooden heart clips from China

Dear Mr. Crago:

In your letter dated August 15, 2006 you requested a tariff classification ruling.

The ruling was requested on merchandise described as “Wooden Valentine Clips, Item # A079PA00003”. A sample of the item was submitted, which will be returned to you as you requested.

The sample consists of six mini clips packed for retail sale in a plastic bag with a printed paper header. Each clip is composed of a 1” wide wooden heart glued on top of a 1-3/4” wide wooden heart with a 1-1/8” long mini wooden clothespin attached to the back. Each heart on the top is painted with one of six various designs. The rest of the clip is painted red. The wooden heart clips are not limited to use only on the Valentine’s Day holiday.

The wooden heart clips are primarily decorative articles. They are heart decorations designed to be attached to papers and things by means of the tiny clip in the back. The essential character of the articles is imparted by the wooden decorative hearts.

The applicable subheading for the “Wooden Valentine Clips, Item # A079PA00003” 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.

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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