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NY 851342

April 27, 1990

CLA-2-44:S:N:N1:230 851342


TARIFF NO.: 4420.10.0000

Mr. V. F. W. Blunck
Realitree Creations, Ltd.
P. O. Box 317
Chemainus, B. C. V0R 1K0

RE: The tariff classification of wood carvings from Canada

Dear Mr. Blunck:

In your letter dated March 31, 1990, you requested a tariff classification ruling.

The ruling was requested on wooden carvings or chainsaw sculpture. The carvings can be used for commercial advertising display or for private property enhancement or interior decoration. The carvings are of bears and eagles and other animals in various poses. Photographs of various carvings, such as of an eagle perched on top of a tree trunk and of a bear standing erect, were submitted. The carvings range from 4 to 14 feet tall and are produced from cedar trees and coated with a preservative.

The applicable subheading for the 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 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.


Jean F. Maguire
Area Director

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