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NY 870285


Jan 16, 1992

CLA-2-44:S:N:N1:230 870285

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Mr. David Schlesinger
Box 8, R.R. 1
Inverary, Ontario
Canada K0H 1X0

RE: The tariff classification of driftwood wind chimes and mobiles from Canada

Dear Mr. Schlesinger:

In your letter dated December 27, 1991 you requested a tariff classification ruling.

The ruling was requested on wind chimes and mobiles crafted by you doing business under the name of Seadrift Designs. Representative samples of one wind chime and one mobile were submitted. They will be returned to you as you requested. The wind chimes and mobiles are handmade from small pieces of driftwood that you collect from beaches in California and British Columbia. The driftwood pieces are treated by drying, sanding and applying a wax finish. They are strung together by a monofilament fishing line and a few beads. The wind chimes also have sea urchin spines dangling on the bottom.

The applicable subheading for the driftwood wind chimes and mobiles 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 3 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.

Sincerely,

Jean F. Maguire

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