The tariff classification of a decorative, miniature wooden mill house with fountain, from Canada.

NY B80496 January 13, 1997 CLA-2-44:RR:NC:SP:230 B80496 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Dave Walser Arthur J. Humphreys Div. Border Brokerage Co. P.O. Box 249 Sumas, Washington 98259 RE: The tariff classification of a decorative, miniature wooden mill house with fountain, from Canada. Dear Mr. Walser: In your letter dated December 11, 1996, on behalf of Laurie Shook (Mission, B.C., Canada), you requested a tariff classification ruling. The item in question is identified as a "Natural Cedar Mill House," a photograph of which accompanied your inquiry. It is an ornamental article in the form of a miniature wooden mill house, complete with water wheel, mounted on a wooden base. The product incorporates a small aquarium-type pump which pushes water (held in a plastic tray) over the wheel. You state that the article is composed mainly of cedar lumber, weighs 20 lbs., and measures 25 inches wide by 32 inches long by 14 inches high. The applicable subheading for the above-described mill house will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The general rate of duty will be 4%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at (212) 466-5779. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division