CLA-2-44:S:N:N1:230 854918
Mr. Steve Ashline
A. N. Deringer, Inc.
P. O. Box 284
Highgate Springs, VT 05460
RE: The tariff classification of a framed wood decoration from
Canada
Dear Mr. Ashline:
In your letter dated July 26, 1990, you requested a tariff
classification ruling on behalf of Somart of Montreal, Canada.
The ruling was requested on a unique decorative article
called a wood puzzle frame. A sample was submitted. It was
received in a broken condition. The article consists of cut and
painted wood pieces arranged to form a picture of a duck swimming
in a pond. The wood pieces are glued to a sheet of glass and
then covered with another sheet of glass. Both pieces of glass
are framed with aluminum molding. According to a submitted value
breakdown, the value of the wood components exceeds by at least
two times the value of the other components. The article is not
considered a work of art for tariff purposes.
The applicable subheading for the framed wood decoration
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.
Goods classifiable under subheading 4420.10.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
4 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
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