CLA-2-44:S:N:N1:230 874231
Ms. Dody Trombley
F. W. Myers & Co., Inc.
33 West Service
P.O. Box 188
Champlain, NY 12919
RE: The tariff classification of a wood plaque and an acrylic
plaque from Canada
Dear Ms. Trombley:
In your letter dated April 27, 1992, which was received in
our office on May 8, 1992, you requested a tariff classification
ruling. The request was made on behalf of the shipper, T. B.
Canada Inc. of Longueuil, Quebec, Canada.
Three samples of articles to be classified were submitted.
They are a laminated wood plaque, an acrylic plaque and a glass
trophy.
The wood plaque consists of a 10 inch by 8 inch board made
of wood fiberboard molded to shape and painted. Attached to the
center of the front is a wood-grained paper laminated to smaller
piece of fiberboard. Glue strips run across the face for the
purpose of adding names and words later.
The acrylic plaque consists of an 8 inch by 5 inch clear
plastic shaped board decorated with a sports figure. The acrylic
plaque stands in a wood fiberboard base.
The glass trophy consists of a crystal glass which has a
screw permanently attached to the bottom. The glass portion
screws into a wood base.
The applicable subheading for the laminated wood plaque 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.
The applicable subheading for the acrylic plaque will be
3926.40.0000, HTS, which provides for other articles of plastics
and articles of other materials of heading 3901 to 3914;
statuettes and other ornamental articles. The rate of duty will
be 5.3 percent ad valorem.
Goods classifiable under subheading 4420.10.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
3 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Goods classifiable under subheading 3926.40.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.1 percent rate of duty under the FTA upon compliance with all
applicable regulations.
Your inquiry does not provide enough information to issue a
tariff classification ruling on the glass trophy. Your request
for a ruling should include the export value of each trophy to be
classified.
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