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NY C85525




March 27, 1998

CLA-2-44:RR:NC:2:230 C85525

CATEGORY: CLASSIFICATION

TARIFF NO.: 4408.90.0080

Ms. Catherine L. Holmes
A. W. Fenton Company Inc.
1157 Rarig Avenue
Columbus, OH 43219-2357

RE: The tariff classification of ebony wood to be used as an overlay in a guitar from Nigeria

Dear Ms. Holmes:

In your letter dated March 6, 1998, on behalf of the Stewart MacDonald Guitar Supply Shop, you requested a tariff classification ruling.

The ruling was requested on ebony wood to be used in making guitars. A sample measuring approximately 4 inches by 8 inches by 3/32 inch thick was submitted. The sample will be returned to you as you requested. The ebony wood will be used as a peghead overlay on the top of a guitar. The ebony overlay will be imported in several sizes. It will be planed and sanded, but not otherwise processed. It is assumed that the thickness of the other sizes will also be under 6 mm.

The applicable subheading for the ebony overlay will be 4408.90.0080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm; other; not reinforced or backed. The rate of duty will be Free.

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,

Robert B. Swierupski

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