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NY A80456




March 11, 1996

CLA-2-44:RR:NC:GI:230 A80456

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840

Ms. Caroline Wischmann
CWW Designs
421 S. Taney Street
Philadelphia, PA 19146

RE: The tariff classification of handcrafted wooden belts from Vietnam.

Dear Ms. Wischmann:

In your letter dated February 7, 1996, you requested a tariff classification ruling.

A sample was submitted and is being returned to you. It is a belt designed to be worn around the waist over a pair of trousers. The belt is made of a series of wooden "links" held together by nylon strings threaded through small holes drilled in them. Each "link" is a flat, notched, rigid piece of wood measuring about 1/8" x 1/2" x 1 1/8". The belt features an inlay-decorated wooden buckle with a small metal protrusion that fits into the notches in the links.

The applicable subheading for the wooden belt will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 33 1/3% ad valorem.

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 (212) 466-5779.

Sincerely,

Roger J. Silvestri

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