CLA-2-44:S:N:N8:230 882505
Ms. Alice Susanto
391 Ferris Road
Seaford, NY 11783
RE: The tariff classification of wooden sculptures and carvings
from Indonesia
Dear Ms. Susanto:
In your letter dated January 17, 1993 you requested a tariff
classification ruling.
The ruling was requested on wooden sculptures and carvings.
These are
believed to be of a decorative rather than a utilitarian nature.
The applicable subheading for the wooden sculptures and carvings 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 percent ad valorem.
Articles classifiable under subheading 4420.10.0000, HTS, which are
products of Indonesia are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all applicable
regulations.
Pursuant to the Omnibus Budget Reconciliation Act of 1986, imported
merchandise is presently subject to a Merchandise Processing Fee of 0.19
percent ad valorem, with a minimum fee of $21. and a maximum fee of $400.
In addition, merchandise imported on and unloaded from a commercial vessel is
subject to a Harbor Maintenance Fee of 0.125 percent ad valorem.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304),
requires that, unless excepted, every article of foreign origin or its
container must be legibly, permanently, and conspicuously marked to indicate
the English name of the country of origin to an ultimate purchaser in the
United States.
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