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April 9, 1999

CLA-2-44:RR:NC:2:230 D89860

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Radha Kolli
590 Pinehurst Drive
Canton, MI 48188

RE: The tariff classification of carved wood wall decorations from India

Dear Ms. Kolli:

In your letter dated March 23, 1999 you requested a tariff classification ruling.

The ruling was requested on wooden carved wall decorations and on a wooden stand or altar to be used in a home called a “Mandir.” A photograph of a wall decoration and a photograph of the “Mandir” were submitted.

The decorations consist of carvings made out of neem, mango and teak wood. The carvings depict gods such as the Elephant God who is represented in the photograph submitted. The backs of the carvings are flat enabling them to be hung on a wall.

The applicable subheading for the carved wood wall decorations will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments of wood. The duty rate will be 3.2 percent ad valorem.

Articles which are classifiable under subheading 4420.10.0000, HTSUSA, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information to issue a classification ruling for the “Mandir.” Your request for a ruling for this article should state the dimensions of the article and whether or not it is designed to be placed on the floor.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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