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NY 888332




July 28, 1993

CLA-2-95:S:N:N8:225 888332

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000, 9502.10.8000, 9503.90.6000

Mr. Jon Morrison
2917 McKinley St.
Madison, WI 53705

RE: The tariff classification of a carved wooden mask and puppets from Indonesia

Dear Mr. Morrison:

In your letter dated July 5, 1993, you requested a tariff classifi-cation ruling.

In lieu of samples, you have submitted pictures and descriptive literature, for a carved wooden mask and puppet figures. The mask is carved into a facial representation depicting a character from Indonesian mythology. Prior to completion of the item it will be painted and varnish-ed. In Indonesia the mask is used for theatrical performances but, here in the United States, it would more likely be used as a decorative article in the home.

The puppets are made of carved wood or leather and are mounted on a stick for manipulation by the user. They are designed to represent human beings, various deities or monsters. The figures measure approximately 22 inches in height or above, and are jointed at the shoulder and elbow. Some of the puppets will wear clothing made of batik fabric.

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

The applicable subheading for the puppets representing humans and deities will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: other. The duty rate will be 12 percent ad valorem.

The applicable subheading for the puppets representing monsters will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. Please ensure that these requirements are met.

The Generalized System of Preferences (GSP) expired at midnight July 4, 1993. There is the possibility that legislation will be enacted that will renew GSP retroactively to its date of expiration. In the event that this occurs, articles classifiable under subheadings 4420.10.0000, 9502.10.8000 and 9503.90.6000, HTS, which are products of Indonesia, would be entitled to duty free treatment under GSP upon compliance with all applicable regulations. Further information on the GSP program is being forwarded under separate cover as requested.

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

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