The tariff classification of a wooden decoration from China.
Issued September 16, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
It consists of a number of pieces of wood which have been cut, painted, and attached to one another to depict three bunnies seated on a bench in front of a picket fence. Overall, the article measures about 4 1/2" x 8" x 10"(H). It appears to be designed to stand on a table, shelf or the like as a decorative object with no utilitarian function.
CBP rationale
The applicable subheading for the "Easter Bunny Family Decoration" will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood.
Full text
NY D81592 September 16, 1998 CLA-2-44:RR:NC:SP:230 D81592 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Lori Aldinger Rite Aid Corporation PO Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wooden decoration from China. Dear Ms. Aldinger: In your letter dated August 18, 1998, you requested a tariff classification ruling. A sample identified as an "Easter Bunny Family Decoration" (Item #990253) was submitted and will be retained for reference. It consists of a number of pieces of wood which have been cut, painted, and attached to one another to depict three bunnies seated on a bench in front of a picket fence. Overall, the article measures about 4 1/2" x 8" x 10"(H). It appears to be designed to stand on a table, shelf or the like as a decorative object with no utilitarian function. The applicable subheading for the "Easter Bunny Family Decoration" 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 3.6%. We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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