Tariff classification of wood statues and carved blocks fromRomania

NY 881846 February 3, 1993 CLA-2-44:S:N:N8:230 881846 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 4421.90.9540 Mr. Lou Petrescu Romart 1651 Placenta Ave., Ste. N Costa Mesa, CA 92627 RE: Tariff classification of wood statues and carved blocks from Romania Dear Mr. Petrescu: In your letter dated January 5, 1993, you requested a tariff classification ruling. The ruling was requested on unfinished wood carvings. Photographs were submitted. The carvings consist of wooden statues or figurines and of wooden plaques or blocks. The statues are of a 14 inch high little boy with a flute and of a 20 inch high Mary and Jesus. The blocks are rectangular solid pieces of wood with a decorative carved face and are intended to be used as furniture decoration. The applicable subheading for the carved wood statues will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments of wood. The rate of duty will be 33-1/3 percent ad valorem. The applicable subheading for the carved wood blocks will be 4421.90.9540, HTSUSA, which provides for other articles of wood. The rate of duty will be 33-1/3 percent ad valorem. 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