CLA-2-44:S:N:N8:230 889562
Mr. Chris Kuehler
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, TX 78246-0067
RE: Tariff classification of wooden nutcrackers from China
Dear Mr. Kuehler:
In your letter dated August 23, 1993, on behalf of the
importer Builders Square Inc., you requested a tariff
classification ruling.
The ruling was requested on three categories of wooden nutcrackers.
Representative samples were submitted. The first category consists of four
styles of nutcracker bears. The wooden bears are ten inches in height and
are painted according to one of the styles as either a skating bear, a
drummer boy bear, a baseball player bear or a caroller bear. The second
category consists of six assorted styles of human figured nutcrackers. They
are eleven inches in height, made of wood and painted according to style.
The third category consists of three styles of human figured wooden
nutcrackers measuring twenty inches in height.
The applicable subheading for the first category of wooden nutcracker
bears 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.
The applicable subheading for the second category of human figured
wooden nutcrackers measuring eleven inches in height will be 9502.10.4000,
HTSUSA, which provides for dolls representing only human beings: whether or
not dressed: other: not over 33 cm in height. The rate of duty will be 12
percent ad valorem.
The applicable subheading for the third category of human figured wooden
nutcrackers twenty inches in height will be 9502.10.8000, HTSUSA, which
provides for dolls representing only human beings: whether or not dressed:
other: other: other. The rate of duty will be 12 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