The tariff classification of a nutcracker bear from China

NY M84661 July 25, 2006 CLA-2-44:RR:NC:2:230 M84661 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a nutcracker bear from China Dear Mr. Hoffacker: In your letter dated June 30, 2006, on behalf of Big Lots Stores Inc., you requested a tariff classification ruling. The ruling was requested on a 16” Nutcracker Bear, item # ASM-6YX362A-C. A photograph of the product was submitted. No samples were received. The product is an assortment of three styles of decorative nutcrackers depicting bears in assorted dress. The nutcrackers are made of wood except for the heads and hands, which are made of plush textile. A submitted component value breakdown shows that the value of the wood is almost three times the value of the textile material. The essential character of the nutcracker bears is imparted by the wood. The applicable subheading for the 16” Nutcracker Bear, item # ASM-6YX362A-C, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 the ruling letter, 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division