The tariff classification of a wooden tree with ornaments from China

NY 868459 December 2, 1991 CLA-2-95:S:N:N3D:225 868459 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ron Sias J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, N.Y. 10038 RE: The tariff classification of a wooden tree with ornaments from China Dear Mr. Sias: In your letter dated November 1, 1991 you requested a tariff classification ruling on behalf of your client F.W. Woolworth Co. The sample submitted is identified by item number 1216 and is known as an "18" Easter Tree with Ornaments". The retail package contains an 18" wooden tree, a basket which acts as a stand for the tree, green paper grass and 24 handpainted wooden ornaments. The ornaments, all approximately 2 inches and under, consist of wooden bunnies and decorated eggs with loops for hanging on the tree. Classification is based upon the General Rules of Interpretation. This article is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The nature of this article is such that an essential character determination cannot be made, therefore, we must go to GRI 3(c) which states "goods not classified in 3(a) or 3(b), shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". The two competing headings relevant to this item are 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood; and 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles; parts and accessories thereof: other. By application of GRI 3(c) the heading which occurs last is the provision for festive articles. Your sample is being returned as requested. The applicable subheading for the "Easter Tree with Ornaments" will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles; parts and accessories thereof: other. The duty rate will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport