The tariff classification of a decorative wooden swan from China

N163359 May 13, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Heather Mooney QVC, Inc 1200 Wilson Drive Mail Code 232 West Chester, PA 19348 RE: The tariff classification of a decorative wooden swan from China Dear Ms. Mooney: In your letter dated April 29, 2011, you requested a tariff classification ruling. The ruling was requested on a decorative wooden swan, identified as item number H193217. A photograph of the item was submitted for our review. The item is constructed completely of wood and is carved into the likeness of a swan. The overall outer surface of the swan is painted white with a black painted beak. A removable foliage wreath is placed around the neck of the swan. The wreath is composed solely of silk and contains artificial pine needles, berries, and pinecones. The swan measures approximately 11 3/8” x 5 ½” x 8 ½”. The decorative wooden swan is a composite good made up of components classifiable under different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the item is imparted by the wood swan figure. The carved figure predominates in value and gives the item its commercial identity and consumer appeal. The foliage wreath is solely decorative for the item and can be removed at any time. The applicable subheading for the decorative wooden swan 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division