A83313 A8 Ruling Active

The tariff classification of a rooster whirligig from China

Issued May 22, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.10.0000

Headings: 4420

Product description

It consists of a flattened wooden rooster on a wooden stand. Except for the head and tail feathers which are made of sharply cut metal, the rest of the sample is made of wood. The rooster's wings spin around manually for amusement. Primarily, the product will be used as a decoration or display item.

CBP rationale

The applicable subheading for the rooster whirligig will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other ornaments, of wood.

Full text

NY A83313 May 22, 1996 CLA-2-44:RR:NC:GI:230 A83313 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Sandi Amundson Midwest of Cannon Falls 32057 64th Avenue P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a rooster whirligig from China Dear Ms. Amundson: In your letter dated April 24, 1996 you requested a tariff classification ruling. The ruling was requested on your item number 19579-6, the Rooster Whirligig. A sample of a 15 inch high rooster was submitted. It consists of a flattened wooden rooster on a wooden stand. Except for the head and tail feathers which are made of sharply cut metal, the rest of the sample is made of wood. The rooster's wings spin around manually for amusement. Primarily, the product will be used as a decoration or display item. The applicable subheading for the rooster whirligig will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for 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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