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NY 803106

October 26, 1994

CLA-2-45:S:N:N8:230 803106


TARIFF NO.: 4503.90.6000

Mr. Zhaoping Peng
P & W International Corp.
9 Hartwell St.
Waltham, MA 02154

RE: The tariff classification of cork pictures in wood and glass frames from China

Dear Mr. Peng:

In your letter dated October 3, 1994 you requested a tariff classification ruling.

The ruling was requested on decorative articles consisting of cork, wood and glass. Descriptive literature was submitted. Various scenes of trees and pagodas are handcrafted in cork and mounted in glass covered three-dimensional wooden frames of different shapes and sizes. A component material breakdown by weight was submitted showing the cork to comprise only ten percent of the weight of the articles. However, the entire nature of these decorative articles is imparted by the various pictures which are made of cork. Consequently, the essential character of these articles is the cork.

The applicable subheading for the cork pictures will be 4503.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of natural cork. The rate of duty will be 18 percent ad valorem.

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.


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