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NY K83870

March 15, 2004
CLA-2-44:RR:NC:2:230 K83870


TARIFF NO.: 4420.90.8000

Mr. James J. McNamara
Maquilogistics, Inc.
6620 S. 33rd St., Bldg. J, Suite 101
McAllen, TX 78503

RE: The tariff classification of a wood marquetry panel from China

Dear Mr. McNamara:

In your letter dated March 2, 2004, on behalf of the importer, Batesville Casket Co., you requested a tariff classification ruling.

The ruling was requested on a wood marquetry panel. A full sample of the product to be imported was submitted. The sample is a thin panel measuring approximately 16” wide by 25” long by 1mm thick. The panel is made up of veneers of various species of wood arranged in an intricate inlaid design. The inlaid wood is backed with a sheet of paper. The panel will be used as a decorative surface for a casket.

The applicable subheading for the wood marquetry panel will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood marquetry and inlaid 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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