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NY 854918

August 23, 1990

CLA-2-44:S:N:N1:230 854918


TARIFF NO.: 4420.10.0000

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.


Jean F. Maguire
Area Director

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