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The tariff classification of wooden display sleds from China.
Issued July 9, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B86711 (July 9, 1997)
Tariff classification
HTS codes: 4420.10.0000, 9505.10.5020
Product description
It is a miniature, flat-topped sled measuring approximately 11" x 6" x 2". Except for an ornamental overlay and a jute twine cord (attached to the sled as a hanger), the article is made entirely of wood. The overlay is a 3 1/2" x 5" "polyresin" slab, painted and molded in three-dimensional relief style to depict three carolers. Each imported sled will bear one of four assorted "polyresin" ornaments: carolers (as represented by the sample), a snowman, an angel, or a Santa Claus figure. The sleds, all versions of which will be painted with the words "Merry Christmas," are intended for decorative display only. They are not capable of serving as containers, holders or the like, nor are they suitable for any other utilitarian purpose.
CBP rationale
The applicable subheading for all of the sleds except the one depicting Santa Claus will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The applicable subheading for the sled with the Santa Claus ornament will be 9505.10.5020, HTS, which provides for other (non-enumerated) articles for Christmas festivities.
Full text
NY B86711 July 9, 1997 CLA-2-44:RR:NC:SP:230 B86711 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 9505.10.5020 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of wooden display sleds from China. Dear Ms. Aldinger: In your letter dated June 6, 1997 you requested a tariff classification ruling. A sample identified as an "11-inch Christmas Wooden Sleigh Decoration" (Item #971841) was submitted and will be retained for reference. It is a miniature, flat-topped sled measuring approximately 11" x 6" x 2". Except for an ornamental overlay and a jute twine cord (attached to the sled as a hanger), the article is made entirely of wood. The overlay is a 3 1/2" x 5" "polyresin" slab, painted and molded in three-dimensional relief style to depict three carolers. Each imported sled will bear one of four assorted "polyresin" ornaments: carolers (as represented by the sample), a snowman, an angel, or a Santa Claus figure. The sleds, all versions of which will be painted with the words "Merry Christmas," are intended for decorative display only. They are not capable of serving as containers, holders or the like, nor are they suitable for any other utilitarian purpose. The applicable subheading for all of the sleds except the one depicting Santa Claus 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 4%. The applicable subheading for the sled with the Santa Claus ornament will be 9505.10.5020, HTS, which provides for other (non-enumerated) articles for Christmas festivities. The rate of duty will be free. 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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