The tariff classification of wooden decorations from China.

N124395 October 13, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.1500; 4420.10.0000 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of wooden decorations from China. Dear Mr. Crago-Edwards: In your letter dated September 22, 2010, you requested a tariff classification ruling. You have submitted photographs and descriptive information for four items identified as Christmas Wooden Table Decorations, item number A072AA08454. These table decorations are constructed entirely of wood and measure approximately 3.875” in height by 9” in width by 0.6” in thickness. The wood has been designed into carved letters that spell the phrases, “Feliz Navidad”, “Prospero Ano”, “Noche Buena”, and “Felicidades”. The table decorations are painted and embellished with a glitter finish. Although the “Felicidades” and “Noche Buena” table decorations are described as “Christmas Wooden Table Decorations” these items do not contain any recognized festive motifs. As such, the items are decorative articles that are more appropriately classified according to their constituent material, that is, as articles of wood.  The applicable subheading for the “Feliz Navidad” Wooden Table Decoration will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood." The rate of duty will be Free. The applicable subheading for the “Felicidades” and “Noche Buena” Wooden Table Decorations 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/. We are unable to rule on the “Prospero Ano” Wooden Table Decoration of item number A072AA08454, without additional information. Please submit a sample of the article and indicate the type of wood used in the construction of these items. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division