CLA-2-95:S:N:N3D:225 868459
Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038
RE: The tariff classification of a wooden tree with ornaments
from China
Dear Mr. Sias:
In your letter dated November 1, 1991 you requested a tariff
classification ruling on behalf of your client F.W. Woolworth Co.
The sample submitted is identified by item number 1216 and
is known as an "18" Easter Tree with Ornaments". The retail
package contains an 18" wooden tree, a basket which acts as a
stand for the tree, green paper grass and 24 handpainted wooden
ornaments. The ornaments, all approximately 2 inches and under,
consist of wooden bunnies and decorated eggs with loops for
hanging on the tree.
Classification is based upon the General Rules of
Interpretation. This article is considered a set for
classification purposes. GRI 3(b) states in part that "goods
made up of different components which cannot be classified by
reference to 3(a), shall be classified as if they consisted of
the material or component which gives them their essential
character". The nature of this article is such that an essential
character determination cannot be made, therefore, we must go to
GRI 3(c) which states "goods not classified in 3(a) or 3(b),
shall be classified under the heading which occurs last in
numerical order among those which equally merit consideration".
The two competing headings relevant to this item are
4420.10.0000, HTS, which provides for statuettes and other
ornaments, of wood; and 9505.90.6000, HTS, which provides for
festive, carnival or other entertainment articles; parts and
accessories thereof: other. By application of GRI 3(c) the
heading which occurs last is the provision for festive articles.
Your sample is being returned as requested.
The applicable subheading for the "Easter Tree with
Ornaments" will be 9505.90.6000, Harmonized Tariff Schedule of
the United States (HTS), which provides for festive, carnival or
other entertainment articles; parts and accessories thereof:
other. The duty rate will be 3.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport