CBP Ruling B86104 — The tariff classification of wooden table decorations for spring from China

Tariff classification

Headings: 4420

Product description

Item number 617212 is a 10 inch high flat girl bunny made of 1/2 inch thick wood mounted on a rectangular piece of wood. The bunny is painted and decorated with an Easter egg garland also made of wood. Item number 617213 is a 10-1/2 inch high flat boy bunny on a wood stand. The 1/2 inch thick wood bunny has a painting of a basket of eggs next to him and a real paint brush inserted through a hole in the wood where his hand is painted. The brush has dried paint on it and is part of the decoration. It is not intended to be used separately. Item number 717215 is an 11 inch high wooden flat bunny sitting and holding chicks and having a three dimensional wood basket attached to it. The narrow 6 inch wide by 3 inch high by 2 inch deep basket is filled with painted straw and wooden eggs which are permanently glued in. All three items are decorations designed to be placed on a table.

CBP rationale

chicks and having a three dimensional wood basket attached to it. The narrow 6 inch wide by 3 inch high by 2 inch deep basket is filled with painted straw and wooden eggs which are permanently glued in. All three items are decorations designed to be placed on a table. The applicable subheading for the wooden table decorations 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 percent ad valorem.

Full text

NY B86104 June 26, 1997 CLA-2-44:RR:NC:2:230 B86104 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Sally Berghauser Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of wooden table decorations for spring from China Dear Ms. Berghauser: In your letter dated May 30, 1997 you requested a tariff classification ruling. The ruling was requested on three wood decorations for spring. Samples of each were submitted. Item number 617212 is a 10 inch high flat girl bunny made of 1/2 inch thick wood mounted on a rectangular piece of wood. The bunny is painted and decorated with an Easter egg garland also made of wood. Item number 617213 is a 10-1/2 inch high flat boy bunny on a wood stand. The 1/2 inch thick wood bunny has a painting of a basket of eggs next to him and a real paint brush inserted through a hole in the wood where his hand is painted. The brush has dried paint on it and is part of the decoration. It is not intended to be used separately. Item number 717215 is an 11 inch high wooden flat bunny sitting and holding chicks and having a three dimensional wood basket attached to it. The narrow 6 inch wide by 3 inch high by 2 inch deep basket is filled with painted straw and wooden eggs which are permanently glued in. All three items are decorations designed to be placed on a table. The applicable subheading for the wooden table decorations 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 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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