The tariff classification of wooden decorations from China.

N179858 September 1, 2011 CLA-2-95:RR:OT:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 4420.10.0000 Mr. Troy D. Crago-Edwards CE Consulting Services, LLC 501 Esplanade, #228 Redondo Beach, CA 90277 RE: The tariff classification of wooden decorations from China. Dear Mr. Crago-Edwards: In your letter dated August 10, 2011, on behalf of Atico International USA, you requested a tariff classification ruling. You submitted photographs of the following wooden decorations: Item # A076HA01852, Thanksgiving Wooden Wall Plaque, is a carved wooden turkey attired in a big-buckled black pilgrim hat and traditional white collared shirt. The turkey is depicted in full plumage, with its tail feathers painted green, orange and brown. Hanging down from two chains attached to the tail feathers is a wooden sign with the carved word, “Thanksgiving.” The article measures approximately 13-1/2” in height x 12-1/2” in length x 3/8” in thickness, and is intended purely as a hanging decorative wall plaque for the Thanksgiving holiday. Item # A076GA03969, Thanksgiving Wooden Table Decoration, consists of two designs (sold separately) of wooden table decorations. The first design, “Harvest Blessing”, depicts a carved wooden seated scarecrow dressed in rustic attire and holding a pumpkin in his right hand and a sign in his left hand with the painted words, “Harvest Blessing.” The article measures approximately 8” in height x 7-1/2” in length x 1-5/8” in thickness, and has a flattened base for resting on a level surface. The second design, “Give Thanks,” depicts a carved wooden seated turkey depicted in full plumage, with its tail feathers painted green, orange and brown. attired in a big-buckled black pilgrim hat and holding a sign with the painted words, “Give Thanks.” Both designs measure approximately 8” in height x 7-1/2” in length x 1-5/8” in thickness, and have a flattened base for resting on a table. Item # A076GA03967, Thanksgiving Wooden Table Decoration, consists of two designs (sold separately) of wooden table decorations. The first design, “Give Thanks”, depicts a carved wooden seated turkey attired in a big-buckled black pilgrim hat, with the words “Give Thanks” painted on its pumpkin body. The second design, “Happy Harvest”, depicts a carved wooden seated scarecrow attired in a rustic hat decorated with a sunflower, with the words “Happy Harvest” painted on its pumpkin body. Both designs measure approximately 15-5/8” in height x 7-5/8” in length x 1-3/4” in thickness, and have a flattened base for resting on a table. The applicable subheading for item # A076HA01852, Thanksgiving Wooden Wall Plaque, item # A076GA03969, Thanksgiving Wooden Table Decoration (“Give Thanks”), and item # A076GA03967, Thanksgiving Wooden Table Decoration (“Give Thanks”), will be 9505.90.6000, 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: Other: Other." The rate of duty will be Free. The applicable subheading for item # A076GA03969, Thanksgiving Wooden Table Decoration (“Harvest Blessing”), and item # A076GA03967, Thanksgiving Wooden Table Decoration (“Happy Harvest”), 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