CLA-2-95:RR:NC:SP:222 C87533
Mr. Arlen T. Epstein
Serko & Simon LLP
One World Trade Center, Suite 3371
New York, NY 10048
RE: The tariff classification of a wooden basket decorated with
a Santa figure from China.
Dear Mr. Epstein:
In your letter dated May 6, 1998, on behalf of Russ Berrie
and Company, you requested a tariff classification ruling.
You have submitted a sample of a wooden basket. The basket
(item #16000) measures approximately 13 inches in length, 9
inches in width and is 5 inches deep. The item is painted on the
upper exterior surface with gold stars on a blue field. It also
has tan and green stripes painted on the lower exterior surface
of the basket. Affixed to one side of the basket is a raised
Santa Claus figure holding a star. There are metal stars at both
ends of the basket. The basket has a metal handle.
You state that the basket will be advertised in the Russ
Berrie Christmas Catalogue. Your sample is herewith returned.
The basket is a utilitarian item. It is not a three
dimensional representation of a traditional motif. Although it
has a raised Santa figure on the front, the basket itself is
basically rectangular. It does not meet the requirements of our
Informed Compliance Publication for classification as a festive
article (What Every Member Of the Trade Community Should Know
About :Classification of Festive Articles as a Result of the
Midwest of Cannon Falls Court Case".
The applicable subheading for the wooden basket will be
4420.90.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for wood marquetry and inlaid wood; caskets
and cases; for jewelry or cutlery and similar articles, of wood;
statuettes and other ornaments, of wood; wooden articles of
furniture not falling within chapter 94: other: other. The rate
of duty will be 3.6 percent ad valorem.
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 Alice R.
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division