CLA-2-44:S:N:N8:230 880389
Mr. Jonathon R. Moore
Windels, Marx, Davies & Ives
1627 Eye Street, N.W.
Washington, D.C. 20006
RE: Tariff classification of promotional wooden ducks from China
Dear Mr. Moore:
In your letter dated November 12, 1992, on behalf of your
client, C.P. Heng & A. Feliciano of Boulogne, France, you requested
a tariff classification ruling.
The ruling was requested on a small wooden decoy duck. A sample of a
carved and painted duck approximately three inches long and two inches high
was submitted. It will be returned to you as you requested. The ducks will
be offered for sale to a distributor of cosmetics to be used for promotional
purposes.
The applicable subheading for the small wooden ducks will be
4420.10.0000, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for statuettes and other ornaments, of wood. The
rate of duty will be 5.1 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