The tariff classification of a wooden birdhouse tissue box holder from China

NY D80740 August 13, 1998 CLA-2-44:RR:NC:2:230 D80740 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Louis S. Shoichet Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a wooden birdhouse tissue box holder from China Dear Mr. Shoichet: In your letter dated July 28, 1998, on behalf of your client, Avon Products Inc., you requested a tariff classification ruling. The ruling was requested on a decorative wooden tissue box holder. A sample of the product, Avon's reference number PP 138001, was submitted. It will be returned to you as you requested. The sample consists of a wooden container in the form of a birdhouse. It measures approximately 5 inches wide by 5 inches long by 9 inches high. It has a hinged opening in the back for insertion of a boutique size tissue box. It has an open chimney top for removal of individual tissues. The birdhouse is colorfully painted and has dried flowers glued to small window boxes and a picket fence. The decorative wooden tissue box holder is a small furnishing good that serves a useful purpose. It is designed to be placed on other furniture or shelves and is not itself furniture. The applicable subheading for the decorative wooden tissue box holder will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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, Robert B. Swierupski Director, National Commodity Specialist Division