CLA-2-44:S:N:N1:230 859906
Mr. Baoguo Feng
Widell Associates
1400 20th Street, N.W., Suite 114
Washington, D. C. 20036
RE: The tariff classification of miniature replicas of ancient
buildings from China
Dear Mr. Feng:
In your letter dated January 19, 1991, you requested a
tariff classification ruling.
The ruling was requested on handmade wooden replicas of
ancient Chinese buildings. Photographs that were submitted show
a small wooden pagoda and an unnamed craftsman making another
identical pagoda. The pagodas appear to be no more than one foot
high. They are used for display or decoration. Such hand
crafted articles are not classifiable as works of art for tariff
purposes.
The applicable subheading for the wooden replicas of ancient
buildings 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 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