CLA-2-44:S:N:N8:230 881846
Mr. Lou Petrescu
Romart
1651 Placenta Ave., Ste. N
Costa Mesa, CA 92627
RE: Tariff classification of wood statues and carved blocks from
Romania
Dear Mr. Petrescu:
In your letter dated January 5, 1993, you requested a tariff
classification ruling.
The ruling was requested on unfinished wood carvings. Photographs were
submitted. The carvings consist of wooden statues or figurines and of wooden
plaques or blocks. The statues are of a 14 inch high little boy with a flute
and of a 20 inch high Mary and Jesus. The blocks are rectangular solid
pieces of wood with a decorative carved face and are intended to be used as
furniture decoration.
The applicable subheading for the carved wood statues will be
4420.10.0000, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for statuettes and other ornaments of wood. The
rate of duty will be 33-1/3 percent ad valorem.
The applicable subheading for the carved wood blocks will be
4421.90.9540, HTSUSA, which provides for other articles of wood. The rate of
duty will be 33-1/3 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