The tariff classification of a wooden novelty decoration from China.

PD E81271 May 28, 1999 CLA-2-44:RR:TC:E15 E81271 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wooden novelty decoration from China. Dear Ms. Aldinger: In your letter dated April 12, 1999 you requested a tariff classification ruling. A sample 9 inch wooden novelty decoration which you call "Pumpkin Patch Decoration" was submitted and will be returned. The item is a wooden sign that states to our patch with three painted pumpkins of various size. The necks of the pumpkins and the sign are adorned by raffia knotted in the shape of a bow. The applicable subheading for the wooden Pumpkin Patch Decoration will be 4420.10.0000*, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2%. 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. Sincerely, William J. Luebkert Port Director Philadelphia Pa