The tariff classification of an outdoor wooden rabbit decoration from China
Issued October 15, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
It consists of a 3/8 inch thick painted plywood cutout of a rabbit riding on a carrot with a windmill in the front. The rabbit decoration fits on a 24 inch long green wooden stake. It will be sold as a seasonal outdoor decoration.
CBP rationale
The applicable subheading for the outdoor wooden rabbit decoration, Rite Aid item #990265, will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments of wood.
Full text
NY D82789 October 15, 1998 CLA-2-44:RR:NC:2:230 D82789 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Lori Aldinger Rite Aid Corporation Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an outdoor wooden rabbit decoration from China Dear Ms. Aldinger: In your letter dated September 21, 1998 you requested a tariff classification ruling. The product to be ruled on is Rite Aid item #990265, a "Rabbit Design Windmill." A sample was submitted. It consists of a 3/8 inch thick painted plywood cutout of a rabbit riding on a carrot with a windmill in the front. The rabbit decoration fits on a 24 inch long green wooden stake. It will be sold as a seasonal outdoor decoration. The applicable subheading for the outdoor wooden rabbit decoration, Rite Aid item #990265, 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 3.6 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, Robert B. Swierupski Director, National Commodity Specialist Division
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