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NY 865664

Aug 27, 1991

CLA-2-44:S:N:N1:230 865664


TARIFF NO.: 4420.10.0000; 4601.20.9000; 6602.00.0000; 9602.00.5000

Ms. Gertrude Chinegwundoh
34 Shakespeare Road
Herne Hill
London SE24 OLB, England

RE: The tariff classification of wood carvings, raffia tablemats, walking sticks and carved calabashes from Nigeria.

Dear Ms. Chinegwundoh:

In your letter dated July 7, 1991, which was received on July 30, 1991, you requested a tariff classification ruling. Your letter requested a ruling on fourteen items. This ruling concerns six of them. The other items will be ruled on separately.

The items to be classified in this ruling consist of the following, shown with the number assigned by you in your letter:

2. raffia tablemats
6. calabashes
7. mahogany masks
8. mahogany male and female heads
11. mahogany fruit tray
14. ebony walking stick

Samples of three raffia placemats and one carved calabash were submitted. They will be returned to you as you requested. Photographs were submitted for the other items. The raffia tablemats or placemats are small round mats composed of raffia strips interlaced in a circular direction. The calabashes are dried hard-shelled gourds which have been carved and painted. They will be used for ornamental purposes. The carved African mahogany masks are decorated with beads and bronze. The male and female heads and the fruit tray consisting of a tray with mahogany fruit on it are carved wood ornaments. The walking stick is carved from ebony and appears to be a full length suitable for use as a walking stick.

The applicable subheading for the raffia tablemats will be 4601.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other mats, matting and screens of vegetable materials. The duty rate will be 8 percent ad valorem.

The applicable subheading for the carved calabashes will be 9602.00.5000, HTS, which provides for other worked vegetable or mineral carving material, . . and other molded or carved articles, not elsewhere specified or included. The duty rate will be 3.7 percent ad valorem.

The applicable subheading for the mahogany masks, the mahogany male and female heads, and the carved mahogany fruit tray will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the ebony walking stick will be 6602.00.0000, HTS, which provides for walking-sticks, seat- sticks, whips, riding-crops and the like. The rate of duty will be 5.8 percent ad valorem.

Nigeria is not a designated beneficiary developing country for purposes of the Generalized System of Preferences.

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

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