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March 18, 1999

CLA-2-44:RR:NC:2:230 D88378


TARIFF NO.: 4420.10.0000

Mr. Danilo Rodriguez R.
Calle 23 AE-36
El Cortijo
Bayamon PR 00956

RE: The tariff classification of carved wood pictures from Honduras

Dear Mr. Rodriguez:

In your letter dated February 22, 1999, on behalf of Alpha and Omega Exports, you requested a tariff classification ruling.

The ruling was requested on handcrafted pictures made from mahogany or cedar wood. A sample was submitted which will be returned to you as you requested. The sample is made from a solid piece of wood approximately 1 inch thick, 10 inches wide and 14-3/4 inches long. The front surface is carved with a picture of a castle tower in the center bordered by a tree, sky and water. The picture has a polished finish. The sample is representative and other carved wood pictures having different designs and different sizes and shapes may be imported. Some of the carved pictures may be coat of arms.

The applicable subheading for the carved wood pictures 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 3.2 percent ad valorem.

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

The submitted sample was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304 or 19 C.F.R. 134), 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.

Importations of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:

U.S. Department of Agriculture
4700 River Road
Unit 136
Riverdale, MD 20737

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 212-637-7009.


Robert B. Swierupski

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