CLA-2-44:S:N:N8:230 880772
Mr. Jeffrey L. Benzin
Spice Island Imports
169 Hampshire Avenue
Elmhurst, IL 60126
RE: The tariff classification of wood carvings from Indonesia
Dear Mr. Benzin:
In your letter dated November 15, 1992, which was received in
our office on November 27, 1992, you requested a tariff
classification ruling.
The ruling was requested on hand carved wooden statues and hand carved
wooden masks. Photographs of various ornamental carvings were submitted.
The statues of primitive style figures are approximmately 12 inches high.
The masks measure 15 inches by 10 inches and 13 inches by 9 inches and are
used as decorative wall hangings. We assume these are new carvings.
The applicable subheading for the decorative 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 duty rate will be
5.1 percent ad valorem.
Articles classifiable under subheading 4420.10.0000, HTS, which are
products of Indonesia 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 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