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NY A88404

October 31, 1996

CLA-2-44:RR:NC:2:230 A88404


TARIFF NO.: 4420.10.0000

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

RE: The tariff classification of a wood carved wall hanging with a clock from Kenya

Dear Ms. Gachau-Reed:

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

The ruling was requested on a wall hanging with a clock. A photograph of the product was submitted. The wall hanging consists of a scene of six carved wood elephants glued to a cardboard background painted with trees. The entire wall hanging including the elephants and the background is painted in copper. The clock is in the upper right hand corner of the wall hanging. It blends in with the wall hanging and takes up less than 1/8 of the area. The essential character of this product is imparted by the wall hanging which is comprised essentially of the carved wood elephants.

The applicable subheading for the carved wall hanging with a clock 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 this wall hanging is not subject to any license or other special requirement. General import requirements apply, including the regulation that all imported articles be legibly and indelibly marked with the country of origin.

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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