The tariff classification of wood panel wall hangings from China.

NY E83265 July 8, 1999 CLA-2-95:RR:NC:SP:222 E83265 CATEGORY: Classification TARIFF NO.: 9505.10.3000; 9505.10.1500; 4420.10.0000 Ms. Mary Van Der Vieren Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of wood panel wall hangings from China. Dear Ms. Van Der Vieren: In your letter dated June 7, 1999, you requested a tariff classification ruling. The submitted sample is identified as vendor stock #N54739WM. This item consists of 4 styles of wood panel wall hangings. The wall hangings have a sketched outline of a scene that can be painted by the individual. All of the wall hangings are made of wood with a string attached to the top. Your letter of inquiry states that each wall hanging will have a Holiday Time hang tag. The hang tag is designed with a sprig of holly leaves and berries. The first style is a nativity scene. This scene depicts Mary, Joseph, baby Jesus and the three wise men in a stable. The second style depicts the three wise men bearing gifts, a camel, an elephant and a horse with the star above their heads. The third and fourth styles depict two different scenes of Noah’s Ark (one is a side view and the other is a front view) with the animals. The samples are returned as you requested. The applicable subheading for the nativity scene will be 9505.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for…articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof. The rate of duty will be free. The applicable subheading for three wise men scene will be 9505.10.1500, Harmonized Tariff Schedule of the United States HTS, which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments, other, of wood. The rate of duty will be free. The applicable subheading for the Noah’s Ark scenes 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 3.2 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division