The tariff classification of a decorative wooden sleigh from China

N050324 February 13, 2009 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Amy Morgan Costco Wholesale Corp. 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a decorative wooden sleigh from China Dear Ms. Morgan: In your letter dated January 28, 2009 you requested a tariff classification ruling. The ruling was requested on a decorative wooden sleigh, identified as reference # I283234. A photograph of the product was submitted. The body of the sleigh consists of an open rectangular container with four vertical sides contoured to the shape of a sleigh. It is constructed of plywood and painted burgundy red. A small pine tree is decoratively cut out on the back vertical side. The sides are trimmed with green wooden horizontal strips on the exterior. The sleigh is raised on four wooden feet and attached to steel runners. The front of the sleigh is embellished with a bouquet consisting of a natural pine cone and artificial red berries and green leaves. The overall measurements of the sleigh are 36.2” long x 16.5” wide x 23.2” high. You state that the decorative wooden sleigh will be marketed and sold during the Christmas holiday season. Although decorative, the sleigh can be used as a container to hold various things, in addition to being used as a decoration by itself. Articles with either a primary or secondary utilitarian feature are excluded from classification as festive articles. The applicable subheading for the decorative wooden sleigh, reference # I283234, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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