The tariff classification of a wooden tree with ornaments from China

NY 868824 December 11, 1991 CLA-2-95:S:N:N3D:225 868824 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a wooden tree with ornaments from China Dear Ms. Webster: In your letter dated October 30, 1991, received in this office on November 20, 1991, you requested a tariff classifi- cation ruling. The sample submitted style E561, item number 261, is called a "Decorative Easter Tree Kit". 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, decorated eggs, chicks and rabbits on a train with loops for hanging on the tree. Classification is based upon the General Rules of Interpre- tation. 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. The applicable subheading for the "Decorative Easter Tree Kit" 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