The tariff classification of a wooden apple decoration from China

N035727 September 10, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a wooden apple decoration from China Dear Mr. Crago: In your letter dated August 13, 2008 you requested a tariff classification ruling. The ruling was requested on the Harvest Wooden Apple Decoration, item # A076GA02276. A photograph with product specifications was submitted for reference. The product is a one-piece molded apple with a short stem. It is made of 100% wood and measures 4 ½” high x 4” in diameter. The outer surface of the product to be imported will have a dark brown finish with a scraped or grainy appearance. The product will be sold in your seasonal Harvest division and marketed for decorative household use. The applicable subheading for the Harvest Wooden Apple Decoration, item # A076GA02276, 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/. 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