10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of wood carvings from Indonesia
Issued December 22, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 880772 (December 22, 1992)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
The statues of primitive style figures are approximmately 12 inches high. The masks measure 15 inches by 10 inches and 13 inches by 9 inches and are used as decorative wall hangings. We assume these are new carvings.
CBP rationale
The applicable subheading for the decorative wood carvings will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of wood.
Full text
NY 880772 December 22, 1992 CLA-2-44:S:N:N8:230 880772 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Jeffrey L. Benzin Spice Island Imports 169 Hampshire Avenue Elmhurst, IL 60126 RE: The tariff classification of wood carvings from Indonesia Dear Mr. Benzin: In your letter dated November 15, 1992, which was received in our office on November 27, 1992, you requested a tariff classification ruling. The ruling was requested on hand carved wooden statues and hand carved wooden masks. Photographs of various ornamental carvings were submitted. The statues of primitive style figures are approximmately 12 inches high. The masks measure 15 inches by 10 inches and 13 inches by 9 inches and are used as decorative wall hangings. We assume these are new carvings. The applicable subheading for the decorative wood carvings 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. Articles classifiable under subheading 4420.10.0000, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 New York Seaport
More rulings on the same tariff codes
The tariff classification of pumpkin decorations from China
The tariff classification of a wooden angel decoration from Israel
The tariff classification of a decorative birdhouse from China
The tariff classification of a decorative hanging arch from China
The tariff classification of wooden tabletop signs from China
The tariff classification of a flower décor with clip from China
The tariff classification of wooden décor from China
The tariff classification of wooden decor from China
The tariff classification of a decorative wooden sign from China
The tariff classification of wooden nutcrackers from China.
Follow 880772
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.