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NY 874231

June 3, 1992

CLA-2-44:S:N:N1:230 874231


TARIFF NO.: 4420.10.0000; 3926.40.0000

Ms. Dody Trombley
F. W. Myers & Co., Inc.
33 West Service
P.O. Box 188
Champlain, NY 12919

RE: The tariff classification of a wood plaque and an acrylic plaque from Canada

Dear Ms. Trombley:

In your letter dated April 27, 1992, which was received in our office on May 8, 1992, you requested a tariff classification ruling. The request was made on behalf of the shipper, T. B. Canada Inc. of Longueuil, Quebec, Canada.

Three samples of articles to be classified were submitted. They are a laminated wood plaque, an acrylic plaque and a glass trophy.

The wood plaque consists of a 10 inch by 8 inch board made of wood fiberboard molded to shape and painted. Attached to the center of the front is a wood-grained paper laminated to smaller piece of fiberboard. Glue strips run across the face for the purpose of adding names and words later.

The acrylic plaque consists of an 8 inch by 5 inch clear plastic shaped board decorated with a sports figure. The acrylic plaque stands in a wood fiberboard base.

The glass trophy consists of a crystal glass which has a screw permanently attached to the bottom. The glass portion screws into a wood base.

The applicable subheading for the laminated wood plaque 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.

The applicable subheading for the acrylic plaque will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of heading 3901 to 3914; statuettes and other ornamental articles. The rate of duty will be 5.3 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.

Goods classifiable under subheading 3926.40.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent rate of duty under the FTA upon compliance with all applicable regulations.

Your inquiry does not provide enough information to issue a tariff classification ruling on the glass trophy. Your request for a ruling should include the export value of each trophy to be classified.

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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