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NY 881836

January 28, 1993

CLA-2-44:S:N:N8:230 881836


TARIFF NO.: 4420.10.0000; 4421.90.9040

Mr. Jerry Fullingim
Furave International Trading Co.
P.O. Box 284
Hot Sulphur Springs, CO 80451

RE: The tariff classification of wooden craft cutouts from Estonia

Dear Mr. Fullingim:

In your letter dated January 7, 1993, you requested a tariff classification ruling.

The ruling was requested on small wooden craft products. The products consist of wooden tulips, letters and numbers, and various figures such as animals, clowns and cars. Diagrams of the products were submitted. The tulips have 1/4 inch round wood rods as the stems and two sizes and shapes of wood tulip tops. The letters and numbers are individual wooden cutouts of of numbers and letters of the alphabet. The figures are two-dimensional shapes cut from a 1/2 inch thick wood board. Diagrams of a horse, a bear and a clown face were included.

The applicable subheading for the wooden cutouts of figures will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of wood. The duty rate will be 5.1 percent ad valorem.

The applicable subheading for the wooden cutouts of letters and numbers will be 4421.90.9040, HTS, which provides for other articles of wood. The duty rate will be 5.1 percent ad valorem.

Articles classifiable under subheading 4420.10.0000, HTS, and under subheading 4421.90.9040, HTS, which are products of Estonia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the wooden tulips. Your request for a classification ruling for this product should include a sample of the tulips in the condition as imported. Please clarify how the tulips will be shipped and state what processing needs to be done after importation. Identify the species of wood for the rods and state whether or not the rods have been sanded or otherwise worked.

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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