CLA-2-95:S:N:N3D:225 869171
Ms. Barbara P. Arau
Russia Direct
P.O. Box 990
Valley Forge, PA 19482
RE: The tariff classification of a decorative wooden egg and
wooden ornaments from Russia
Dear Ms. Arau:
In your letter dated November 13, 1991, you requested a
tariff classification ruling.
Three photographs were submitted with your inquiry. The
first article is a hand-painted wooden decorative egg. The
second item is a hand-painted wooden model of St.Basil's and the
last article is an unpainted wooden carving of an animal.
Customs has taken the position that decorated eggs are
principally used during Easter and as such are correctly
classified as festive articles in chapter 95.
The applicable subheading for the decorative egg will be
9505.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for festive, carnival or other
entertainment articles: other: other. The duty rate will be 25
percent ad valorem.
The applicable subheading for the wooden model of St.
Basil's and the wooden animal carving will be 4420.10.0000, HTS,
which provides for statuettes and other ornaments, of wood. The
duty rate will be 33 1/3 percent ad valorem.
Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked with the country of origin as permanently and
conspicuously as the article will permit.
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