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NY 880772

December 22, 1992

CLA-2-44:S:N:N8:230 880772


TARIFF NO.: 4420.10.0000

Mr. Jeffrey L. Benzin
Spice Island Imports
169 Hampshire Avenue
Elmhurst, IL 60126

RE: The tariff classification of wood carvings from Indonesia

Dear Mr. Benzin:

In your letter dated November 15, 1992, which was received in our office on November 27, 1992, you requested a tariff classification ruling.

The ruling was requested on hand carved wooden statues and hand carved wooden masks. Photographs of various ornamental carvings were submitted. The statues of primitive style figures are approximmately 12 inches high. The masks measure 15 inches by 10 inches and 13 inches by 9 inches and are used as decorative wall hangings. We assume these are new carvings.

The applicable subheading for the decorative 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 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.

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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