Tariff classification of wooden nutcrackers from China

NY 889562 September 14, 1993 CLA-2-44:S:N:N8:230 889562 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 9502.10.4000; 9502.10.8000 Mr. Chris Kuehler Archer Freight Systems, Inc. P.O. Box 460067 San Antonio, TX 78246-0067 RE: Tariff classification of wooden nutcrackers from China Dear Mr. Kuehler: In your letter dated August 23, 1993, on behalf of the importer Builders Square Inc., you requested a tariff classification ruling. The ruling was requested on three categories of wooden nutcrackers. Representative samples were submitted. The first category consists of four styles of nutcracker bears. The wooden bears are ten inches in height and are painted according to one of the styles as either a skating bear, a drummer boy bear, a baseball player bear or a caroller bear. The second category consists of six assorted styles of human figured nutcrackers. They are eleven inches in height, made of wood and painted according to style. The third category consists of three styles of human figured wooden nutcrackers measuring twenty inches in height. The applicable subheading for the first category of wooden nutcracker bears 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 second category of human figured wooden nutcrackers measuring eleven inches in height will be 9502.10.4000, HTSUSA, which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The rate of duty will be 12 percent ad valorem. The applicable subheading for the third category of human figured wooden nutcrackers twenty inches in height will be 9502.10.8000, HTSUSA, which provides for dolls representing only human beings: whether or not dressed: other: other: other. The rate of duty will be 12 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