The tariff classification of wooden statue from China

N238773 March 11, 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 wooden statue 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 a decorative wooden statue. A representative sample identified as Item# BR-F80406-1A “wooden tree décor”, was submitted for our review which will be returned to you, as requested. Item# BR-F80406-1A is carved medium density fiberboard (MDF) depiction of a grey colored fir tree with a flattened base for standing on a surface. The sample measures approximately 8” in height x 3 ¼” (l) x 1 ¾” (w) at its base. In your letter you state that the item will be labeled with a hang tag that reads “Christmas in June”. Although the importer asserts the item will be sold as part of the “Christmas in July” collection, the item is a generic grey colored fir tree. Generic fir trees are not recognized as festive motifs; therefore are not classifiable as a festive article. The applicable subheading for the wooden statue 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. 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