CLA-2-44:RR:NC:SP:230 G89579
Mr. Wei Cao
Decama International
5925 Derick Dr.
Orefield, PA 18069
RE: The tariff classification of wood carvings from Indonesia.
Dear Mr. Cao:
In your undated letter received here on April 16, 2001, you requested a tariff classification ruling.
The ruling was requested on wooden articles said to be intended for decorative household use. Photos showing representative examples were submitted for our review. They depict wood carvings of an eagle, a horse and a vintage automobile. You state that the imported goods will vary in height but will generally be about 12” long by 5” deep.
The applicable subheading for the decorative wood 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 3.2%.
Articles classifiable under subheading 4420.10.0000, HTS, which are products of Indonesia are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
With reference to your question on general import procedures, please see the copy of our pamphlet entitled “U.S. Import Requirements,” which we are sending to you under separate cover.
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 connection with the ruling request and incorporated therein, 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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division