886971 88 Ruling Active

The tariff classification of a miniature, decorative snow fence, of wood, from China.

Issued June 23, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.10.0000

Headings: 4420

Product description

It is a miniature "snow fence" of a kind used as part of decorative Christmas scenes or displays. It consists of a series of vertical wooden slats, each about 1/4 inch wide by 2 inches high, strung together with wire to form a 36-inch- long rolled fence closely resembling a full-sized version. The sample is put up for retail sale on a printed paperboard "hanger card" which describes the item as a "Christmas Collectable" and as a "Christmas Ornament/Not A Toy."

CBP rationale

The applicable subheading for the miniature wooden snow fence (Stock #97814) will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood.

Full text

NY 886971 June 23, 1993 CLA-2-44:S:N:N8:230 886971 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Michele I. Smith Sears Merchandise Group 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of a miniature, decorative snow fence, of wood, from China. Dear Ms. Smith: In your letter dated May 28, 1993, you requested a tariff classification ruling. A sample was submitted and is being returned as requested. It is a miniature "snow fence" of a kind used as part of decorative Christmas scenes or displays. It consists of a series of vertical wooden slats, each about 1/4 inch wide by 2 inches high, strung together with wire to form a 36-inch- long rolled fence closely resembling a full-sized version. The sample is put up for retail sale on a printed paperboard "hanger card" which describes the item as a "Christmas Collectable" and as a "Christmas Ornament/Not A Toy." The applicable subheading for the miniature wooden snow fence (Stock #97814) 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%. 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

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