CLA-2-45:S:N:N8:230 803106
Mr. Zhaoping Peng
P & W International Corp.
9 Hartwell St.
Waltham, MA 02154
RE: The tariff classification of cork pictures in wood and glass
frames from China
Dear Mr. Peng:
In your letter dated October 3, 1994 you requested a tariff
classification ruling.
The ruling was requested on decorative articles consisting
of cork, wood and glass. Descriptive literature was submitted.
Various scenes of trees and pagodas are handcrafted in cork and
mounted in glass covered three-dimensional wooden frames of
different shapes and sizes. A component material breakdown by
weight was submitted showing the cork to comprise only ten
percent of the weight of the articles. However, the entire
nature of these decorative articles is imparted by the various
pictures which are made of cork. Consequently, the essential
character of these articles is the cork.
The applicable subheading for the cork pictures will be
4503.90.6000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for other articles of natural cork. The
rate of duty will be 18 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