CLA-2-44:RR:NC:GI:230 818628
Ms. Rose Althoff
Midwest of Cannon Falls
P.O. Box 20
Cannon Falls, MN 55009-0020
RE: The tariff classification of a nutcracker, of wood and resin, from China.
Dear Ms. Althoff:
In your letters dated December 20, 1995 and January 24, 1996, you requested a tariff classification ruling.
A photograph of the item in question, a "Marvin the Martian Nutcracker" (item 17996-3) was submitted and will be retained for reference. The nutcracker is a decorative extraterrestrial figure, 8 3/4" tall, standing on a wooden base. The body is made of wood, while the head, hands and feet are of polyresin mixed with calcium carbonate. Component material breakdowns accompanying your inquiry indicate that the wood constitutes both the chief weight and the chief value of the overall article.
The applicable subheading for the "Marvin the Martian Nutcracker" will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4.3%.
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 Paul Garretto, at (212) 466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division