The tariff classification of decorated wooden containers from China

NY J80072 February 7, 2003 CLA-2-44:RR:NC:2:230 J80072 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jenny Davenport Wal-Mart Stores, Inc. Mail Stop #0410-L-32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of decorated wooden containers from China Dear Ms. Davenport: In your letter dated January 10, 2003 you requested a tariff classification ruling. The ruling was requested on six styles of wooden containers, all designated item # WA2514WM3. The six styles are identified as follows: jack-o-lantern, ghost, Frankenstein, black cat, skull head and witch head. A sample of the jack-o-lantern style and photographs of the other styles were submitted. The sample will be returned to you as you requested. The sample is a small rectangular orange yellow colored container with a handle. It measures approximately 5” wide by 3-1/2” deep by 4-1/2” high. The container is made entirely of wood except for a metal wire handle part. Two sides of the container consist of identical two-dimensional jack-o-lantern faces. The sides are shaped in the form of a pumpkin and are painted with jack-o-lantern faces having button style eyes and broken lines simulating sewing stitches. A sisal bow is attached to each end of the handle. The other styles differ only in color and the representations of the two-dimensional faces. You state that the containers will be labeled, marketed and sold for Halloween as festive articles. The subject containers are functional articles suitable for placing on a table as a holder for a variety of things. They have been painted with Halloween related themes on two sides. However, they are not three-dimensional representations of festive motifs. Consequently, the subject Halloween decorated wooden containers are not classifiable as festive articles under heading 9505 of the Harmonized Tariff Schedule. The applicable subheading for the decorated wooden containers, item # WA2514WM3, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division