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The tariff classification of a wooden Frankenstein nutcracker from Germany
Issued March 6, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A80045 (March 6, 1996)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
It consists of a 14 inch high decorative nutcracker representing Frankenstein complete with bolts protruding from either side of the head. It is made entirely of wood except for a piece of felt glued to the top and back of the head and a small broken metal chain hanging from both hands which are in the form of knobs. The wooden nutcracker is intended to be sold as seasonal giftware or holiday decoration.
CBP rationale
The applicable subheading for the wooden Frankenstein nutcracker will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood.
Full text
NY A80045 March 6, 1996 CLA-2-44:RR:NC:GI:230 A80045 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Sandi Amundson International Import Coordinator Midwest of Cannon Falls 32057 64th Avenue P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a wooden Frankenstein nutcracker from Germany Dear Ms. Amundson: In your letter dated January 30, 1996 you requested a tariff classification ruling. The ruling was requested on your item number 17009-0, the Frankenstein nutcracker. A sample of the item was submitted. It consists of a 14 inch high decorative nutcracker representing Frankenstein complete with bolts protruding from either side of the head. It is made entirely of wood except for a piece of felt glued to the top and back of the head and a small broken metal chain hanging from both hands which are in the form of knobs. The wooden nutcracker is intended to be sold as seasonal giftware or holiday decoration. The applicable subheading for the wooden Frankenstein nutcracker will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4.3 percent ad valorem. 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 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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