CLA-2-44:RR:NC:SP:230 C83037
Ms. J. Blanca Dominduez
Frontel International Corp.
1726 SW 2nd Ave.
Miami, Florida 33129
RE: The tariff classification of wood carvings from Ecuador.
Dear Ms. Dominduez:
In your letter dated November 22, 1997, you requested a tariff
classification ruling.
The items in question are described as hand-painted wood
carvings in the form of souvenir-type figurines. Photos
accompanying your inquiry show a number of small ornamental
carvings depicting various fruits and birds. You indicate that
other versions will represent animals, butterflies, tropical fish,
vegetables, flowers, etc. All are intended to be used as household
ornaments.
The applicable subheading for the wood carvings 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 3.6%.
Articles which are classifiable under subheading
4420.10.0000, HTS, which are products of Ecuador are entitled to
duty-free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
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
212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division