CLA-2-44:OT:RR:NC:2:230
Ms. Judy Webb
South Pacific Imports & Designing
2435 Waipuna Road
Lihue, HI 96766
RE: The tariff classification of carved wood bowls and war clubs from Samoa
Dear Ms. Webb:
In your letter dated February 24, 2009 you requested a tariff classification ruling.
The ruling was requested on decorative wood bowls and replicas of Samoan weapons. Photographs and additional information were submitted with your request.
The products are hand carved from single solid pieces of ifilele (Intsia bijuga) wood. The wood is soaked in mangrove mud which imparts a dark color to the surface. Various designs are carved into the surface by cutting into the lighter color wood underneath.
The wood bowls range from 10” to 24” in diameter. Photographs of three different styles with various rims and carvings were submitted. All three were raised bowls on feet. The bowls are for decorative purposes only and not intended to be used for serving food.
The replicas of Samoan weapons range from 13” to 24” long. Except for coconut fiber wrapped around the handles and forming a loop for hanging, the weapons are made entirely of wood and contain only simulated metal edges. They duplicate Samoan war clubs that were used 200 years ago. The war clubs are heavy and carved with jagged edges and hooks. Different styles of weapons carved with various designs were illustrated. They will be sold as decorative wall hangings.
The applicable subheading for the carved wooden bowls will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 3.2 percent ad valorem.
The applicable subheading for the Samoan weapons will be 9307.00.0000, HTSUS, which provides for swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. The duty rate will be 2.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 4420.90.8000, HTSUS, or under subheading 9307.00.0000, HTSUS, which are products of Samoa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 our Web site at www.cbp.gov and search for the term “GSP”.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division