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NY R00913




October 28, 2004

CLA-2-44:RR:NC:2:230 R00913

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Tara Tompkins
Eighteen Karat International Product Sourcing Inc. 5292 272nd Street
Langley, BC
Canada V4W 1S3

RE: The tariff classification of hand carved Ifugao bowls and trays from the Philippines

Dear Ms. Tompkins:

In your letter dated October 6, 2004 you requested a tariff classification ruling.

The ruling was requested on several wood products hand carved by the Ifugao people. The products include a 7” square bowl (#2-5060), a 10” square bowl (#2-5061), a 10” square divided tray (#2-5062), a 10” square tray (#2-5063), a 14” square tray (#2-5064) and a 36” x 8” rectangular divided tray (#2-5065). Pictures of the products were submitted. The bowls and trays are thick wood containers with slanted smooth sides. They are carved from yemane wood and have a black waxed finish. They are not intended to be used with food. The Ifugoa bowls and trays will be sold as decorative accessories for the home.

The applicable subheading for the hand carved Ifugao bowls and trays will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 3.2 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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