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NY A84102

June 13, 1996

CLA-2-44:RR:NC:GI:230 A84102


TARIFF NO.: 4420.10.0000; 4420.90.6500; 9701.90.0000

Mr. Douglas D. Hammond
Hammond Consultants, Inc.
2674 E. Main Street, Suite C
Ventura, CA 93003-2899

RE: The tariff classification of wood carvings, boxes, and shell- inlay plaques from Vietnam.

Dear Mr. Hammond:

In your letter dated May 27, 1996, you requested a tariff classification ruling. Three samples, described as decorative items intended for sale by gift shops at zoos or aquariums, were submitted and are being returned to you.

The first item is a three-dimensional wood carving of a hammerhead shark. It is about eight inches in length and is mounted atop a dowel which extends upward from a solid wooden base.

The applicable subheading for the shark wood carving 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 33 1/3% ad valorem.

The second item is an oval shaped wooden box with a hinged, flip-open lid that resembles the shell of a turtle. The article measures approximately 4" x 3" x 1 3/4". The flat bottom of the box's interior is covered with textile fabric.

The applicable subheading for the wooden "turtle box" will be 4420.90.6500, HTS, which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: other (than cigar or cigarette boxes): lined with textile fabrics. The rate of duty will be 11 cents per kilogram plus 20% ad valorem.

The third item is identified as a "lacquer picture (plaque) with mussel shell inlay." It is a 7 3/4" x 11 1/2" sheet of plywood (about 3/8" thick), decorated on one side with a picture of what appear to be seals or other aquatic animals. The picture is formed by several pieces of mussel shell which have been cut to appropriate shapes and inlaid onto the surface of the wood. The shells also appear to have been painted with fine black lines representing the fur and other physical features of the animals. A clear lacquer finish coats the entire shell picture and its green background. A metal loop is attached to the back of the plaque to enable it to be hung on a wall for display.

The applicable subheading for the shell-inlay picture will be 9701.90.0000, HTS, which provides for collages and similar decorative plaques. The rate of duty will be free.

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.


Roger J. Silvestri

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