The tariff classification of a decorative turkey from China

N061015 June 11, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of a decorative turkey from China Dear Mr. Reynolds: In your letter dated May 12, 2009, on behalf of NL-Star Home Décor LLC, you requested a tariff classification ruling. A sample of a decorative turkey, item 17554A, was submitted to be classified. The sample measures approximately 5 ½” x 4 ½” x 7” high. It is constructed of a foam plastic core that is completely covered on the outside with natural materials. The greatest area, depicting the breast, back and tail feathers, is covered with wood birch pieces. The majority of the birch pieces are shaped with rounded ends. The head and neck are covered with pine pieces. The parts under the belly and under the tail are covered with straw. In addition, the turkey has artificial eyes, a plastic beak and rope covered wire feet. The turkey is a decoration intended for display in the home throughout the year. The subject turkey decoration is a composite good composed of different materials. The essential character is imparted by the decorative outer materials, the majority of which are the shaped wood birch pieces. The wood pieces impart the visual impact and nature of the article. The applicable subheading for the decorative turkey, item 17554A, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood. 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