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NY J89902

November 4, 2003

CLA-2-44:RR:NC:2:230 J89902


TARIFF NO.: 4420.10.0000

Ms. Ginny Becker
Treasures from Vietnam
2675 Henry Hudson Parkway, Suite 7G
Riverdale, NY 10463

RE: The tariff classification of a carved figure from Vietnam

Dear Ms. Becker:

In your letter received on October 21, 2003 you requested a tariff classification ruling.

The ruling was requested on a carved handicraft from Vietnam. The product is a 7” replica of a traditional Vietnamese water puppet. (Water puppets are larger versions of the product to be imported and are designed to be used in water.) A photograph of the subject product was submitted. The product consists of the upper portion of a female figure wearing earrings, colorful dress and a crown. The entire figure, including the dress and other items of adornment, is hand carved from fig wood and painted. The figure is not full bodied and is not considered to be a doll. In addition, it is fragile and not intended to be played with. The carved figure is intended for display purposes only.

The applicable subheading for the carved wood figure as 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 rate of duty will be 3.2 percent ad valorem.

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 646-733-3035.


Robert B. Swierupski

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