The tariff classification of decorative wooden trivets from China

NY L83710 April 29, 2005 CLA-2-46:RR:NC:2:230 L83710 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 9505.10.1500 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of decorative wooden trivets from China Dear Mr. Stinson: In your letter dated March 30, 2005 you requested a tariff classification ruling. The ruling was requested on three assorted styles of trivet wall hangings, referred to as the Wood Santa/Snowman Trivet, Liss Item # 4223491. A sample of one style trivet was submitted, which will be returned to you as you requested. The sample consists of a 6-3/8” x 6-3/8” x ½” painted wooden plaque with a metal ring shaped hanger on the back. The face of the trivet is cut out with the shape of a snowman’s head, hat, scarf and arm in the center of a frame. Additional 2 mm thick shaped pieces of a hat, nose, mitten and a bird are glued onto the cut out face of the picture. The trivet has an uneven and fragile front and back surface, making it unsuitable for use as an actual trivet. A photograph was submitted showing the other styles of trivet wall hangings in the assortment. The second style is of another snowman wearing a different type of hat and with a bird sitting on his nose. The third style is of a Santa with a striped hat and candy canes in his beard. You proposed classification of the entire assortment under subheading 9505.10.15000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Christmas ornaments of wood. However, the two snowmen trivets are not symbols of Christmas and are not limited to use during the Christmas holiday. The applicable subheading for the two snowmen style trivet wall hangings, Liss Item # 4223491, will be 4420.10.0000, 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 Santa style trivet wall hanging, Liss Item # 4223491, will be 9505.10.1500, HTSUSA, which provides for festive, carnival or other entertainment articles; Christmas ornaments, of wood. 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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