Tariff classification of promotional wooden ducks from China

NY 880389 December 9, 1992 CLA-2-44:S:N:N8:230 880389 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Jonathon R. Moore Windels, Marx, Davies & Ives 1627 Eye Street, N.W. Washington, D.C. 20006 RE: Tariff classification of promotional wooden ducks from China Dear Mr. Moore: In your letter dated November 12, 1992, on behalf of your client, C.P. Heng & A. Feliciano of Boulogne, France, you requested a tariff classification ruling. The ruling was requested on a small wooden decoy duck. A sample of a carved and painted duck approximately three inches long and two inches high was submitted. It will be returned to you as you requested. The ducks will be offered for sale to a distributor of cosmetics to be used for promotional purposes. The applicable subheading for the small wooden ducks will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The rate of duty will be 5.1 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