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NY 882505

February 24, 1993

CLA-2-44:S:N:N8:230 882505


TARIFF NO.: 4420.10.0000

Ms. Alice Susanto
391 Ferris Road
Seaford, NY 11783

RE: The tariff classification of wooden sculptures and carvings from Indonesia

Dear Ms. Susanto:

In your letter dated January 17, 1993 you requested a tariff classification ruling.

The ruling was requested on wooden sculptures and carvings. These are believed to be of a decorative rather than a utilitarian nature.

The applicable subheading for the wooden sculptures and 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 percent ad valorem.

Articles classifiable under subheading 4420.10.0000, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Pursuant to the Omnibus Budget Reconciliation Act of 1986, imported merchandise is presently subject to a Merchandise Processing Fee of 0.19 percent ad valorem, with a minimum fee of $21. and a maximum fee of $400. In addition, merchandise imported on and unloaded from a commercial vessel is subject to a Harbor Maintenance Fee of 0.125 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin or its container must be legibly, permanently, and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States.

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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