CLA-2-44:S:N:N8:230 802899
Mr. Kim M. Marion
4673 Lincoln Blvd.
Dearborn Heights, MI 48125
RE: The tariff classification of wood carvings and jade carvings
from South Africa
Dear Mr. Marion:
In your letter dated September 30, 1994 you requested a
tariff classification ruling.
The ruling was requested on wood carvings, statues, wall
hangings and jade carvings. The carvings consist mainly of
animals such as gazelles and elephants. Each is individually
handcrafted. The jade carvings are not intended for use as
jewelry.
The applicable subheading for the wood carvings will be
4420.10.0000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for statuettes and other ornaments of
wood. The duty rate will be 5.1 percent ad valorem.
The applicable subheading for the jade carvings will be
7116.20.2000, HTSUS, which provides for other articles of
semiprecious stones. The duty rate will be 21 percent ad
valorem.
Presently, the Generalized System of Preferences (GSP) has
expired. However, articles classifiable under subheading
4420.10.0000, HTSUS, and articles classifiable under subheading
7116.20.2000, HTSUS, which are products of South Africa will be
entitled to duty free treatment under the GSP upon compliance
with all applicable regulations, if the GSP is renewed.
Your inquiry does not provide enough information for us to
give a tariff classification ruling for the wall hangings or
statues or carvings other than those similar to the animal
carvings. Your request for a classification ruling for these
articles should include representative photographs, samples or
detailed descriptions.
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