CLA-2-95 OT:RR:NC:N4:425
Mr. Troy Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of wooden decorations from China.
Dear Mr. Crago-Edwards:
In your letter dated August 31, 2010, you requested a tariff classification ruling.
You have submitted photographs and descriptive information for three items identified as Halloween Wooden Wall Plaques, item number A079FA03380. These wall decorations are constructed of wood that has been carved into the silhouette figures of a cat, an owl, and a spider. All three are black in color and embellished with a glitter finish. The cat wall plaque, which measures 22.25” in length by 19.75” in height, features the animal with its back arched, tail lifted and front paw in the air, as though it were hissing. The spider plaque, which is 19” in length by 23.5” in height, depicts a spider in the center of a simplistic web. The owl plaque measures 23” in length by 20” in height and depicts an owl in mid-flight with its wings outstretched. Although the owl plaque is described as a “Halloween Wooden Wall Plaque” and will be marketed in connection with the Halloween holiday, the owl is not specifically related to the celebration of Halloween. As such, the owl wall plaque is a decorative article that is more appropriately classified according to its constituent material, that is, as an article of wood.
The applicable subheading for the Cat Wooden Wall Plaque and the Spider Wooden Wall Plaque 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 the Owl Wooden Wall Plaque will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division