The tariff classification of a miniature wooden scarecrow decoration from China.

NY H80581 May 10, 2001 CLA-2-44:RR:NC:SP:230 H80581 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a miniature wooden scarecrow decoration from China. Dear Ms Aldinger: In your letter dated April 10, 2001, you requested a tariff classification ruling. A sample identified as item #996544 was submitted for our review. It is a household decoration consisting of a 3” x 12” wooden base having an upright, 9”-high wooden scarecrow figure attached to it. The figure has flat, painted surfaces, partially covered by felt fabric “clothing.” It also incorporates straw “hair,” a fabric hat, and stuffed textile arms that hold an arching ring (made of vines and wire) ornamented with plaster pumpkins and artificial leaves. Next to the scarecrow, atop a twig stake rising from the base, is a painted wooden sign reading “Bless The Harvest.” In addition, the base is ornamented with wooden “fence pickets” and with artificial flowers, foliage, fruits and vegetables. You state that this item will be imported in two versions, the second one differing from the submitted sample only in the design of the hat and the wording on the sign (“Happy Harvest” instead of “Bless The Harvest”). Although the product is made of several materials, the wood imparts the essential character, predominating in terms of bulk, weight and appearance. The other materials are secondary, serving to decorate and accentuate the wood. The applicable subheading for both styles of the #996544 scarecrow 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 3.2%.  The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division