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NY A86718

September 3, 1996

CLA-2-44:RR:NC:GI:230 A86718


TARIFF NO.: 4420.10.0000

Daniel P. Terrico
Outa Wood, Inc.
323 N. Ivey Lane
Orlando, FL 32811

RE: The tariff classification of decorative wood plaques from Viet Nam

Dear Mr. Daniel:

In your letter dated July 19, 1996 you requested a tariff classification ruling.

You have submitted samples of decorative wood plaques which you identify as items # 35 and # 56. Two are of a monkey sitting on a branch (#56), and one is of a peacock (#35). You state that each decorative plaque is hand-crafted by individual artists by carving small pieces of different varieties of wood to create the subject and using the natural color of the different woods to highlight the features of each piece.

The submitted samples show the articles to be made with a plywood backing to which various small carved wood pieces have been glued. The plywood has been sawn or cut to the shape of the animal. The three submitted samples are being returned to you as requested.

In your letter you indicate that the wood plaques should be considered works of art. However, if you wish to pursue this claim, you should provide a complete resume for the artist(s) as well as how many wood plaques of each animal are produced.

The applicable subheading for the decorative wood plaques will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The rate of duty will be 33-1/3 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended, (19 U.S.C. 1304) provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.

The present marking as shown on the submitted samples, "Made in VN", is not acceptable. Each wood plaque is required to be marked "Made in Viet Nam".

This ruling is being issued under the provisions of Section 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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