United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 802873 - NY 803195 > NY 802899

Previous Ruling Next Ruling
NY 802899




October 20, 1994

CLA-2-44:S:N:N8:230 802899

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000; 7116.20.2000

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,


Previous Ruling Next Ruling

See also: