The tariff classification of Wooden Christmas Snowmen Statuette Decorations from China.

N173276 July 8, 2011 CLA-2-95:RR:OT:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 4420.10.0000 Mr. Brian G. Pearce Barthco International Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Wooden Christmas Snowmen Statuette Decorations from China. Dear Mr. Pearce: In your letter dated June 27, 2011, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. You submitted samples of an assortment of Wooden Christmas Snowmen Statuette Decorations, identified as item number 852457. The samples are carved wooden depictions of snowmen that measure approximately 4-3/4” in height x 4-3/4” across from outstretched hand to outstretched hand x ¾” in thickness, with flattened bases for standing on a level surface. Each snowman is attired in a textile scarf, dusted with white paint to resemble snow, and has an individual phrase painted in black on its front body (“Christmas Warms The Heart With Love”, “Winter Is Snow Much Fun” or “The Wonder of Winter”). Although you indicate in your ruling request that two of the decorative snowmen (“Winter Is Snow Much Fun” and “The Wonder of Winter”) are wearing “Santa style” hats, we do not concur that these hats are readily identifiable as Santa Claus hats. In addition, unlike the decorative snowman with the phrase, “Christmas Warms The Heart With Love”, the phrases “Winter Is Snow Much Fun” and “The Wonder of Winter” are generic references to the winter season and not to the Christmas holiday. Your samples are being returned as requested. The applicable subheading for the “Christmas Warms The Heart With Love” Wooden Christmas Snowman Statuette 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 “Winter Is Snow Much Fun” and “The Wonder of Winter” Wooden Snowmen Statuette Decorations will be 4420.10.0000, HTSUS, which provides for "Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: 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 the 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division