The tariff classification of a decorative article (fabric frogs on a wooden bench) from China

NY F80172 December 3, 1999 CLA-2-44:RR:NC:2:230 F80172 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a decorative article (fabric frogs on a wooden bench) from China Dear Mr. Hoffacker: In your letter dated November 1, 1999, on behalf of the importer, Consolidated Stores, you requested a tariff classification ruling. The ruling was requested on a decorative article, item # 6231, called “Frogs on a Bench.” A sample and a merchandise information sheet with a component material breakdown were submitted. The sample consists of a wooden bench measuring approximately 7 inches wide by 7-1/4 inches high by 4 inches deep. Two stuffed fabric frogs sit inside two terra cotta pots which are glued to holes in the seat part of the bench. The frogs consist of the upper torso and head only and are glued to the pots. The bench also has bug decorations glued to the front foot rail. The component material breakdown states that the wood exceeds the other components both by weight and by value. Based on this and also that the wood covers the greater area of the article, we find that the wood imparts the essential character of the decorative article. The applicable subheading for the ”Frogs on a Bench” decorative article 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 3.2 percent ad valorem. This rate will remain the same in January, 2000. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division