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NY 801703

September 16, 1994

CLA-2-44:S:N:N8:230 801703


TARIFF NO.: 4420.10.0000

Mr. Christian G. Antwi
2925 Modred Lane
Tallahassee, Florida 32301

RE: The tariff classification of wood carvings (statuettes or ornaments) from Ghana, Tanzania, Nigeria or the Ivory Coast.

Dear Mr. Antwi:

In your letter dated August 24, 1994, you requested a tariff classification ruling.

Photographs of various wood carvings were submitted and will be retained for reference. The carvings are decorative items (statues and the like) which generally depict human figures or animals, and are said to range from about two to 48 inches in height.

The applicable subheading for the wood carvings 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%.

Articles classifiable under subheading 4420.10.0000, HTS, which are products of Ghana or of Tanzania are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. (Products of Nigeria or the Ivory Coast are not eligible for GSP treatment.)

You also inquired about three other product groups but did not provide enough information for us to give a classification ruling on them. Since these items are handled by different National Import Specialists, any future resubmissions should be split up into individual letters, one for each product group, and should adequately respond to the following:

"African Wax Prints": Your description as "clothing or material which can be made into clothing" is too broad. It is suggested that you obtain and submit samples of a
maximum of five specific items, together with textile fiber content breakdown, information on method of production, intended use, etc.

"Jewelry": These items can be classified only with respect to a specific sample or photograph, and with respect to physical composition. Accordingly, it is suggested that you indicate a reference number for each photo, and furnish a material breakdown for each item.

"Paintings and drawings done by African artists": Provide the name(s) of the artist(s), state whether they are recognized professionals in the free fine arts, and submit evidence of same (e.g., catalogs, exhibition histories, etc.). Also indicate what materials are used and whether the paintings are created entirely by hand. If some other (e.g., mechanical) means are employed, please elaborate.

We are returning all the photographs, except those of the wood carvings, for your future use.

Under separate cover, we are sending you a packet of U.S. Customs brochures, which should help to answer your general questions about the importation of merchandise. Your local Customs office should be able to provide assistance with forms and procedural matters.

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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