NY A83936 - The tariff classification of a carved wooden letter opener, a wooden bread board, a candle stick holder and a leather key ring from India - United States International Trade Commision Rulings

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NY A83936

June 19, 1996

CLA-2-44:RR:NC:GI:230 A83936

CATEGORY: CLASSIFICATION

TARIFF NO.: 4417.00.8090; 4419.00.8000; 7326.20.0050; 9405.50.4000

Mrs. Jo-Ann Shepherd
140 Glenmore Avenue
Pittsburgh, PA 15229-1830

RE: The tariff classification of a carved wooden letter opener, a wooden bread board, a candle stick holder and a leather key ring from India

Dear Mrs. Shepherd:

In your letter which was received on May 23, 1996, you requested a tariff classification ruling for various products. In a telephone conversation you stated that you will be acting as the importer of record for the proposed importations.

The ruling was requested on five products: a carved wooden letter opener, a carved wooden bread board, a leather key ring, a carved wooden candle stick holder and a cotton batik wall print. Samples were submitted; they will be returned to you as you requested. All products are stated to be handmade in India by the physically handicapped.

The letter opener is made entirely of wood. It is approximately 8 inches long and has a carved design on the handle end. The bread board measures 12-1/2 inches long by 8 inches wide by 1/2 inch thick. It is made of solid wood and has a carved design along the border of one end. The metal key ring has a stuffed 1-1/2 inch high leather elephant decoration attached to it. The candle stick holder is a 1-3/4 inch carved wooden cube with a hole for a candle. The batik wall print is a hemmed rectangular piece of fabric with a design.

The applicable subheading for the wooden letter opener will be 4417.00.8090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other tools, of wood. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the wooden bread board will be 4419.00.8000, HTSUSA, which provides for other tableware and kitchenware of wood. The duty rate will be 4.3 percent ad valorem.

The applicable subheading for the key ring with a leather decoration will be 7326.20.0050, HTSUSA, which provides for other articles of iron or steel wire, other. The duty rate will be 5 percent ad valorem.

The applicable subheading for the candle stick holder will be 9405.50.4000, HTSUSA, which provides for non-electrical lamps and lighting fittings, other. The duty rate will be 7 percent ad valorem.

Articles classifiable under subheadings 4417.00.8090, 4419.00.8000, 7326.20.0050 and 9405.50.4000, HTSUSA, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

Your inquiry does not provide enough information for us to issue a classification for the batik wall print. Your request for a ruling for this item should include a step by step description of the manufacturing process. Please resubmit the sample along with your ruling request.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.

Sincerely,

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