CLA-2-44:RR:NC:SP:230 F83640
Ms. Amy Johnson
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of decorative wooden birdhouses from China.
Dear Ms. Johnson:
In your letter dated February 25, 2000, you requested a tariff classification ruling. Two decorative wooden birdhouses (identified collectively as “WHV-0110 wooden birdhouse assortment”) were submitted as samples and are being returned to you as requested.
The first model is about 7 inches high and is mounted on a 5 x 8-inch wooden base. Its roof is ornamented with glued-on twigs, artificial foliage, a small stuffed-fabric bird, and a painted sign that reads, “Give Thanks.” The base surrounding the house is ornamented with artificial fruit, vegetables and foliage.
The second model is similar, but its roof, which lacks a sign and stuffed bird, is decorated with irregularly shaped, terra-cotta-like tiles. In addition to being ornamented with artificial fruits and vegetables, its base also has a miniature spade and two wooden fence sections.
Each sample bears a tag that reads, “This is not a toy—decoration only.” It appears that the articles are intended solely for use as ornamental objects in the home.
The applicable subheading for the WHV-0110 wooden birdhouse assortment will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2%.
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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division