The tariff classification of a wooden wall plaque from China

N121817 September 24, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 9505.90.6000 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a wooden wall plaque from China Dear Mr. Crago-Edwards: In your letter dated September 3, 2010 you requested a tariff classification ruling. The ruling was requested on a “harvest wooden wall plaque”. A photograph of the product and product specifications were submitted. The wall plaque is identified as item # A076HA01761. The wall plaque is composed of wood and measures approximately 9 ¼” (l) x ½” in depth x 8.375” (h). There are two assorted styles. The first style is designed with orange pumpkins, a black bird, and a red squash placed on a wooden gate background with the words “Happy Harvest” printed on the bottom of the plaque. The second style is designed with a turkey wearing a pilgrim hat, a red leaf, and orange pumpkin placed on a wooden gate background with the word “Thanksgiving” printed on the bottom of the plaque. Both styles are cut to the shape of a wooden gate. An iron wire hanger is attached to the top portion of both styles. The plaques are intended for decorative household use. Because the “Happy Harvest” plaque bears images that are not exclusively connected with a specific holiday, it is excluded from classification in subheading 9505, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the “Happy Harvest” wooden wall plaque will be 4420.10.0000, HTSUS, 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 “Thanksgiving” wooden wall plaque will be 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division