CLA-2-44:S:N:N8:230 881630
Mr. A. Wyckoff
Charles A. Redden, Inc.
Hemisphere Center
Route 1 & 9 South
Newark, NJ 07114
RE: Tariff classification of sawn rosewood and ebony from India
Dear Mr. Wyckoff:
In your letter dated December 21, 1993, on behalf of ABS
Business Corp., Inc., you requested a tariff classification ruling.
The ruling was requested on sawn pieces of Indian rosewood (Dalbergia
latifolia) and black ebony (Diospyros ebenum) to be imported for use in
manufacturing guitar and violin parts. The wood will imported cut to size as
follows:
600 mm x 60/70 mm x 9 mm for finger boards
600 mm x 200 mm x 4 mm for backs
800 mm x 140 mm x 4 mm for sides
200 mm x 35 mm x 13 mm for bridges.
The applicable subheading for the finger boards and bridges will be
4407.99.0091, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or
peeled, whether or not planed, sanded or finger-jointed, of a thickness
exceeding 6 mm; other nonconiferous, rough. The rate of duty will be Free.
The applicable subheading for the backs and sides will be 4408.90.0080,
HTSUSA, which provides for veneer sheets and sheets for plywood (whether or
not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not
planed, sanded or finger-jointed, of a thickness not exceeding 6 mm: other
nonconiferous, not reinforced or backed. The rate of duty will be Free.
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