CLA-2-44:S:N:N1:230 859906

Mr. Baoguo Feng
Widell Associates
1400 20th Street, N.W., Suite 114
Washington, D. C. 20036

RE: The tariff classification of miniature replicas of ancient buildings from China

Dear Mr. Feng:

In your letter dated January 19, 1991, you requested a tariff classification ruling. The ruling was requested on handmade wooden replicas of ancient Chinese buildings. Photographs that were submitted show a small wooden pagoda and an unnamed craftsman making another identical pagoda. The pagodas appear to be no more than one foot high. They are used for display or decoration. Such hand crafted articles are not classifiable as works of art for tariff purposes.

The applicable subheading for the wooden replicas of ancient buildings will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 5.1 percent ad valorem.

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.


Jean F. Maguire
Area Director
New York Seaport