CLA-2-44:S:N:N8:230 804721
7323.93.0030
Mr. B. P. Blanchard
Umpqua Enterprises
HC-51 Box 605
Winston, OR 97496
RE: The tariff classification of wood picture frames, carved
wood decorations, steel cooking ware from the Philippines
Dear Mr. Blanchard:
In your letter dated November 5, 1994, which was received in
our office on November 29, 1994, you requested a tariff
classification ruling.
The ruling was requested on various decorative items. Your
list of items consisted of the following:
1. Hand carved wood picture frames,
2. Small hand carved wood decorative items,
3. Decorative items made from sea shells,
4. Stainless steel cooking ware (pots, pans).
The applicable subheading for the wood picture frames will
be 4414.00.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for wooden frames for
paintings, photographs, mirrors or similar objects. The duty
rate will be 6 percent ad valorem.
The applicable subheading for small hand carved wood items
which are strictly decorative will be 4420.10.0000, HTSUSA, which
provides for statuettes and other ornaments, of wood. The duty
rate will be 5.1 percent ad valorem.
The applicable subheading for stainless steel cooking ware,
if teakettles, will be 7323.93.0015, HTSUSA, which provides for
table, kitchen or other household articles: teakettles of
stainless steel. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for other stainless steel cooking
ware will be 7323.93.0030, HTSUSA, which provides for table,
kitchen or other household articles: other cooking ware of
stainless steel. The duty rate will be 3.4 percent ad valorem.
Articles classifiable under subheadings 4414.00.0000,
4420.10.0000, 7323.93.0015 and 7323.93.0030, HTSUSA, which are
products of the Philippines are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
Your inquiry does not provide enough information for us to
give a tariff classification ruling for the items made from sea
shells. Your request for a classification ruling for those items
should include samples, photographs, and information on how they
are used. If they are composed of another component material
underneath the sea shells, information on the identity of that
material and the value of that material as compared to the sea
shells is required.
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