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NY 804721

December 22, 1994

CLA-2-44:S:N:N8:230 804721


TARIFF NO.: 4414.00.0000; 4420.10.0000; 7323.93.0015; 7323.93.0030

Mr. B. P. Blanchard
Umpqua Enterprises
HC-51 Box 605
Winston, OR 97496

RE: The tariff classification of wood picture frames, carved wood decorations, steel cooking ware from the Philippines

Dear Mr. Blanchard:

In your letter dated November 5, 1994, which was received in our office on November 29, 1994, you requested a tariff classification ruling.

The ruling was requested on various decorative items. Your list of items consisted of the following:

1. Hand carved wood picture frames,

2. Small hand carved wood decorative items,

3. Decorative items made from sea shells,

4. Stainless steel cooking ware (pots, pans).

The applicable subheading for the wood picture frames will be 4414.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The duty rate will be 6 percent ad valorem.

The applicable subheading for small hand carved wood items which are strictly decorative will be 4420.10.0000, HTSUSA, which provides for statuettes and other ornaments, of wood. The duty rate will be 5.1 percent ad valorem.

The applicable subheading for stainless steel cooking ware, if teakettles, will be 7323.93.0015, HTSUSA, which provides for table, kitchen or other household articles: teakettles of stainless steel. The duty rate will be 3.4 percent ad valorem.

The applicable subheading for other stainless steel cooking ware will be 7323.93.0030, HTSUSA, which provides for table, kitchen or other household articles: other cooking ware of stainless steel. The duty rate will be 3.4 percent ad valorem.

Articles classifiable under subheadings 4414.00.0000, 4420.10.0000, 7323.93.0015 and 7323.93.0030, HTSUSA, which are products of the Philippines 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 tariff classification ruling for the items made from sea shells. Your request for a classification ruling for those items should include samples, photographs, and information on how they are used. If they are composed of another component material underneath the sea shells, information on the identity of that material and the value of that material as compared to the sea shells is required.

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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