CLA-2-44:S:N:N8:230 802170
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: The tariff classification of wooden ornaments (decorative wood carvings) from Pakistan.
Dear Mr. Liberati:
In your letter dated September 10, 1994, on behalf of Mohammed Zakaria Makada (Upper Darby, PA), you requested a tariff classification ruling.
A sample identified as a "traditional wooden manuscript" was submitted and is being returned as requested. It is an irregularly shaped piece of wood measuring approximately 1 1/4" x 4" x 14". The item (when horizontally oriented as intended) has a solid bottom portion with a scalloped lower edge. The upper portion, however, has been cut or carved into a series of three-dimensional symbols, letters and/or characters in what appears to be Arabic or an Arabic-like language. In a telephone conversation, you indicated that the item has some religious significance and is intended to be placed on a mantelpiece or the like as a decorative article.
The applicable subheading for the above-described wooden item 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%.
Articles classifiable under subheading 4420.10.0000, HTS, which are products of Pakistan 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport