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NY N018524




November 15, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Ave.
Menomonee Falls, WI 53051

RE: The tariff classification of a wooden welcome plaque from China

Dear Ms. Oliver:

In your letter dated October 8, 2007 you requested a tariff classification ruling.

The ruling was requested on a decorative “Welcome” plaque, style # 57437R2. A sample of the product was submitted, which will be returned to you as you requested.

The sample consists of a rectangular plaque with shaped edges, made of medium density fiberboard and measuring 18” long x 5” wide x 5/8” thick. The plaque is painted green with white edges. Glued vertically on the plaque are letters made of plywood and painted white, spelling the word “Welcome.” The letter “o” is in the form of a shamrock. In addition, several shamrocks in different shades of green are painted on the plaque. A metal hanger is attached to the top of the plaque.

You state that this item will be sold during the St. Patrick’s Day holiday. However, the subject welcome sign is suitable for use throughout the year.

The applicable subheading for the “Welcome” plaque, style # 57437R2, 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 sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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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