The tariff classification of decorative wooden statues from China

N238427 March 6, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Nicole M. White Marisol International, LLC 871 Ridgeway Loop Suite 203 Memphis, TN 38120 RE: The tariff classification of decorative wooden statues from China Dear Ms. White: In your letter dated February 6, 2013, you requested a tariff classification ruling on behalf of your client, Hancock Fabrics Inc. The ruling was requested on three styles of decorative wooden statues. Three representative samples identified as Item# BR-F80379 “red wooden reindeer”, Item # BR-F80378A “wooden angel décor”, and Item# BR-F80375 “wooden tree décor”, were submitted for our review which will be returned to you, as requested. Item # BR-F80379 is a painted, carved medium density fiberboard (MDF) depiction of a reindeer with a flattened base for standing on a surface. The sample measures approximately 8 ¾” in height x 4 ½” (l) x 2” (w) at its base. Decorative black, white, and red plaid fabric and white buttons are glued on to the front surface of the reindeer. In your letter you state that the item will be labeled with a hang tag that reads “Christmas in June”. Item # BR-F80378A is a painted, carved MDF depiction of an angel holding a star with a flattened base for standing on a surface. The sample measures approximately 6” in height x 3 ¼” (l) x 1 ¾” (w) at its base. Decorative black, white, and red plaid fabric and white buttons are glued on to the front surface of the angel. In your letter you state that the item will be labeled with a hang tag that reads “Christmas in June”. Item # BR-F80375 is a painted, carved MDF depiction of a tree with a flattened base for standing on a surface. The sample measures approximately 13 ½” in height x 5” (l) x 1 ¾” (w) at its base. Decorative black, white, and red plaid fabric and white buttons are glued on to the front surface of the tree. In your letter you state that the item will be labeled with a hang tag that reads “Christmas in June”. Although you are marketing the items as part of your “Christmas in July” collection, white buttons and black, white and red colored fabric are not recognized as festive motifs. The applicable subheading for the decorative wooden statues will be 4420.10.0000, Harmonized Tariff Schedule of the United States (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 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, Thomas J. Russo Director National Commodity Specialist Division