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NY N020832




January 2, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

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

RE: The tariff classification of a wooden snowman decoration from China

Dear Mr. Crago:

In your letter dated December 12, 2007 you requested a tariff classification ruling.

The product to be classified is identified as the “Christmas Wooden Windmill Candle Holder,” item # A072AA03684. A photograph of the product was submitted.

The product consists of a 6-1/2” high wooden decoration featuring snowmen in an outdoor winter scene, a windmill on top and four candleholders around the bottom. When four candles (not included) are placed in the holders and lit, the heat from the candles causes the windmill to rotate, which in turn rotates the decorative scene. The scene depicts an adult-sized snowman standing in the middle, wearing a black top hat with a gold band and a red scarf, and a child-sized snowman sitting on a sled, wearing a red and white hat and a red scarf. The scene includes a small undecorated green tree and a small bell shaped ornament. It is set on a round stand and is framed by a conical canopy painted with white stars or snowflakes on a dark blue background.

The product is primarily a decorative article, suitable for use throughout the winter season. The purpose of the candleholders is to enhance the decoration and not to provide illumination. We agree with your proposed classification of this product as an ornament of wood.

The applicable subheading for the “Christmas Wooden Windmill Candle Holder,” item # A072AA03684, 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/.

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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