The tariff classification of seasonal wall plaques from China

NY G89859 April 25, 2001 CLA-2-44:RR:NC:2:230 G89859 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 9505.90.6000 Ms. Pilar Dorfman E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of seasonal wall plaques from China Dear Ms. Dorfman: In your letter dated March 30, 2001, on behalf of LTD Commodities Inc., you requested a tariff classification ruling. The ruling was requested on three decorative wall plaques, referenced by you as “WOE – Wood Seasonal Wall Plaques.” A sample of each of the three plaques and a catalogue page were submitted. The samples will be returned to you as you requested. Each of the samples consists of three 4” wood squares strung together in a vertical row with coiled wire. The overall dimensions of each plaque are 4” wide by 14” long. The three plaques vary in their decorative theme of either a snowman, a pumpkin or a scarecrow. The snowman plaque has a painted wood applique of a snowman with a textile bowtie in the center square. The top and bottom squares are painted with the words “Let the” and “Snow Begin.” The pumpkin plaque has a center square decorated with a wood applique of a pumpkin and a black cat. The other squares have the words “Just Say” and “Boo.” The scarecrow plaque is decorated with a smiling scarecrow with a textile bow and the words “Autumn” and “Welcome.” The catalogue states the plaques are designed to hang on a wall or door and to greet guests and seasons. The pumpkin/“Boo” wall hanging is viewed as festive. The other plaques are seasonal and not associated with any particular holiday. The applicable subheading for the snowman and the scarecrow plaques 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 applicable subheading for the pumpkin plaque will be 9505.90.6000, HTSUSA, which provides for other festive articles. The rate of duty will be free. 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