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NY F88343

June 30, 2000

CLA-2-44:RR:NC:2:230 F88343


TARIFF NO.: 4418.90.4090

Mr. Vallabh Patel
Shree Swaminarayan Mandir
2500 Woodbridge Ave.
Edison, NJ 08817

RE: The tariff classification of carved wooden arches, pillars, columns and wall panels from India

Dear Mr. Patel:

In your letter dated June 1, 2000, on behalf of BAPS Development Inc., you requested a tariff classification ruling.

The ruling was requested on hand carved architectural products designed for a Hindu temple and cultural center. Brochures showing carved wood and carved stone/marble products were submitted.

A ruling was also requested on metal products, religious literature, costumes and other products. However, no further information or descriptive literature was provided for these products.

The wood products to be classified are arches, wall panels, pillars and columns. All of the products are extensively carved with various wood designs. According to the illustrations in the brochure, the arches are located between two pillars on the main floor and also between the posts of a balcony. The pillars are round and have brackets on top. Square upright supports called columns are also shown. The wall panels have raised figures and forms besides being ornately carved.

The applicable subheading for the carved wood architectural products, the arches, pillars, columns and panels, will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders’ joinery and carpentry of wood. The duty rate will be 3.2 percent ad valorem.

Articles classifiable under subheading 4418.90.4090, HTSUSA, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

Your inquiry does not provide enough information to issue a tariff classification ruling for the other products. Your request for a ruling on these products should include descriptive literature showing what they are, how they are used and specifically what they are made of.

For the stone/marble articles, please submit samples from your supplier of the stones used. The samples should be one piece of at least 3” x3” for each type of stone used. Each stone should be marked with its brand name or style number, if possible. If you have any questions regarding this requirement, please contact National Import Specialist Jacob Bunin at 212-637-7074.

Importations of the wood products and packing material may be subject to import regulations administered by the U.S. Department of Agriculture (USDA). Information regarding applicable regulations administered by the USDA may be addressed to that agency at the following location:

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

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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