Tariff classification of carved wooden statuettes from China

NY 881162 January 6, 1993 CLA-2-44:S:N:N8:230 881162 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 9505.10.5000 Mr. Rudy Corral Rodolfo Corral, Inc. 8621 Bellanca Ave., Suite 215 Los Angeles, CA 90045 RE: Tariff classification of carved wooden statuettes from China Dear Mr. Corral: In your letter dated December 4, 1992, on behalf of the importer, World Bazaar, Inc., you requested a tariff classification ruling. The ruling was requested on wooden statuettes. Samples of one Uncle Sam and of four Old World Santas were submitted. The samples are tall thin carved and painted figures. The Uncle Sam is 20 inches high and 1-1/2 inches wide. The Santas are 11, 12 and 20 inches high and 1 to 1-3/4 inches wide. The articles are used for decorative display purposes. The applicable subheading for the Uncle Sam carving 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. The applicable subheading for the Santa carvings will be 9505.10.5000, HTSUSA, which provides for articles for Christmas festivities and parts and accessories thereof, other. The rate of duty will be 5.8 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