The tariff classification of decorative wood articles from China

N090800 February 11, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 9505.90.6000 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of decorative wood articles from China Dear Ms. Oliver: In your letter dated January 8, 2010 you requested a tariff classification ruling. The ruling was requested on two styles of decorative wood articles. Representative samples were submitted for each style and will be returned to you as you requested. The wooden articles are Item 55827, a display sign with the word “welcome” and Item 55868, a cylinder shaped firecracker display. The wooden signs are for use as tabletop decorations. Item 55827 is a wooden “welcome” sign that is painted red, white and blue. The display sign measures approximately 14” (w) x 1 5/8” (d) x 5” (h) at its tallest point (a patriotic hat). The letters of the word “welcome” vary in red/white or blue/white stripe and solid white color. Several of the white letters are glued to wooden squares and combine with the striped letters to spell out the word “welcome.” The “welcome” sign has wooden cut-outs in the shape of a flag, star and patriotic hat attached to wooden sticks above the letters “w”, “c” and “m” respectively. Although it depicts a flag, stars and a patriotic hat, the article is not limited to July 4th use. The article can be displayed throughout the year. Item 55868 is a tabletop decoration made of 90% wood, 5% MDF and 5% iron that depicts three cylindrical firecrackers with cut-out red, white and blue stars extending from their tops via wire extensions that simulate wicks. The firecrackers are colored red, white and blue and range from 4-1/2” to 5-3/4” to 7-3/4” in height, and measure approximately 1-1/2” in diameter. Displaying decorative red, white and blue firecrackers adorned with red, white and blue stars would seem limited to July 4th holiday use. The applicable subheading for Item 55827, the welcome sign, 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. Hence, Item 55868 is classifiable as a festive article under tariff subheading 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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