The tariff classification of a wooden display stand for puppets from China.

NY 885911 June 4, 1993 CLA-2-44:S:N:N8:230 885911 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Fanny Wong Fanny's Play House, Inc. P.O. Box 1077 Jamaica, New York 11431 RE: The tariff classification of a wooden display stand for puppets from China. Dear Ms. Wong: In your letter dated May 4, 1993, you requested a tariff classification ruling. A sample described as a puppet stand was submitted and will be retained for reference. It consists of a varnished, bevel-edged wooden base, approximately 3/4 x 5 1/2 x 15 1/2 inches in size, in which eight half-inch diameter holes have been drilled. Accompanying this piece are eight wooden dowels which fit into the holes. (Four of the dowels are 7 inches in length, while the other four are 9 1/2 inches.) Evidently the base is designed to be placed on a table, counter top or the like, with the dowels inserted in an upright position to hold and display puppets. The applicable subheading for the wooden puppet stand will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within Chapter 94. The rate of duty will be 5.1%. We note that the submitted sample is not marked with its country of origin. The goods will be required to be so marked, legibly and in a conspicuous place, upon importation into the United States. 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