The tariff classification of wooden nesting animals fromChina

NY 861844 April 11, 1991 CLA-2-44:S:N:N1:230 861844 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Laura Lyons Dakin, Inc. 7000 Marina Blvd. Brisbane, CA 94005 RE: The tariff classification of wooden nesting animals from China Dear Ms. Lyons: In your letter dated March 22, 1991, you requested a tariff classification ruling. A sample of Item No. 13-0920 Parade Shaker Boxes was submitted. It will be returned to you as you requested. The sample is a six inch tall bowling pin shaped representation of a lion which is made of wood and painted. It is hollow and opens up in the middle. Nested inside is another smaller bowling pin shaped animal painted in the likeness of a cat. Three more consecutively smaller animals fit inside each other. The nesting animals are not full bodied. They are designed primarily for decorative display. The applicable subheading for the wooden nesting animals will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 5.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport