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NY A88403

October 23, 1996

CLA-2-44:RR:NC:2:230 A88403


TARIFF NO.: 4420.10.0000

Ms. Magdalene W. Gachau-Reed
212 Shell Bluff Ct.
Ponte Vedra Beach, FL 32082

RE: The tariff classification of wood carvings from Kenya

Dear Ms. Gachau-Reed:

In your letter dated September 11, 1996 you requested a tariff classification ruling.

The ruling was requested on various wood carvings and on facial masks of wood. Photographs of the wood carvings were submitted. The carvings include lions, cheetahs, elephants, giraffes, zebras, antelopes and a small carved man. The zebras, giraffes and cheetahs appear to be painted in addition to being carved. The antelopes consist of the heads and necks only on wall mounts. The small man is carved and polished only.

The applicable subheading for the various wood carvings described above will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments of wood. The duty rate will be 4.3 percent ad valorem.

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

The importation of these wood carvings is not subject to any permit, license or other special requirement. General import requirements apply, including the regulation that all imported articles be marked with the country of origin.

Your inquiry does not provide enough information to issue a classification ruling on the wood facial masks. Your request for a ruling on the masks should include photographs or other descriptive literature and information on how the masks are used.

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.


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