The tariff classification of a wooden holiday decoration from China.
Issued August 1, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
A sample identified as a "holiday decoration" or "Christmas greeter sign," stock no. 98053, was submitted and is being returned as requested. It consists of three block-like wooden objects, each of which has been carved into letters spelling out the word "Ho." When placed adjacent to one another, the three pieces thus form the phrase, "Ho, Ho, Ho." Each piece measures about 4 1/2" tall by 5 1/4" wide by 7/8" thick, and is painted with a somewhat different design, including flat pictorial representations of figures such as a snowman, Santa Claus, etc. The product is said to be "perfect for your entrance hall, fireplace mantle or as a holiday table centerpiece."
CBP rationale
The applicable subheading for the three-piece wooden holiday decoration will be 4820.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood.
Full text
NY A86020 August 1, 1996 CLA-2-44:RR:NC:GI:230 A86020 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Michele Smith Sears, Roebuck and Co., Dept. 733IMP 3333 Beverly Road, BC 204A Hoffman Estates, Illinois 60179 RE: The tariff classification of a wooden holiday decoration from China. Dear Ms. Smith: In your letter dated July 18, 1996, you requested a tariff classification ruling. A sample identified as a "holiday decoration" or "Christmas greeter sign," stock no. 98053, was submitted and is being returned as requested. It consists of three block-like wooden objects, each of which has been carved into letters spelling out the word "Ho." When placed adjacent to one another, the three pieces thus form the phrase, "Ho, Ho, Ho." Each piece measures about 4 1/2" tall by 5 1/4" wide by 7/8" thick, and is painted with a somewhat different design, including flat pictorial representations of figures such as a snowman, Santa Claus, etc. The product is said to be "perfect for your entrance hall, fireplace mantle or as a holiday table centerpiece." The applicable subheading for the three-piece wooden holiday decoration will be 4820.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4.3%. 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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