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NY N017611




October 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Shirley C. Schmidt
Pier 1 Imports, Inc.
100 Pier 1 Place, Suite 1600
Fort Worth, TX 76161

RE: The tariff classification of a wooden frog from Thailand

Dear Ms. Schmidt:

In your letter dated September 20, 2007 you requested a tariff classification ruling.

The ruling was requested on the “Green Talking Frog”, SKU # 02202938. A sample of the product was submitted, which will be returned to you as you requested.

The sample consists of a 4” long x 2-1/2” high frog, hand carved from monkeypod wood and painted green. The frog holds a removable 5” long shaped wooden stick in its mouth. The stick is used to make a “croaking” sound when it is run up and down the frog’s back, which is carved with step-like ridges. The novelty frog is attached to a cardboard lotus pad that is printed in English and French with user directions, product information and country of origin.

The product is intended to be used as a decorative accessory and is not sold as a toy. We find that it does not have sufficient manipulative play value to be classified as a toy. We agree that it is primarily a decorative item.

The applicable subheading for the “Green Talking Frog”, SKU # 02202938, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood. The duty rate 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/.

Articles classifiable under subheading 4420.10.0000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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