The tariff classification of a scarecrow on a wagon table decoration from China

NY G87901 March 21, 2001 CLA-2-44:RR:NC:2:230 G87901 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 scarecrow on a wagon table decoration from China Dear Mr. Hoffacker: In your letter dated February 22, 2001, on behalf of the importer, Consolidated Stores Inc., you requested a tariff classification ruling. The ruling was requested on a product called a “Scarecrow on Wagon” and designated item #916. A sample and a merchandise information sheet were submitted. The sample will be returned to you as you requested. The sample is a decorated wagon approximately 11” long, 5” wide and 15” high. The wagon is made of wood slats and has metal wheels and a wood pull bar. The wagon is filled with a polystyrene foam plastic covered with dried moss. The upper body of a dressed scarecrow on a pick is inserted into the foam at one end of the wagon. Artificial autumn flowers, foliage and vegetables are inserted throughout the remainder of the wagon. The product is a seasonal decoration designed to be placed on a table or counter. The essential character of the product is imparted by the wood wagon because it comprises the greatest visible area of the product and is the most identifiable feature of the product. The product is essentially a decorated wagon. The scarecrow is a prominent decoration for the wagon; however, the scarecrow upper body fits in only one corner of the wagon and the wagon is decorated with various other articles made of different materials. The applicable subheading for the scarecrow on a wagon table decoration, item #916, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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