The tariff classification of handcrafted wooden household accessories from Peru

NY C83177 February 5, 1998 CLA-2-44:RR:NC:2:230 C83177 CATEGORY: Classification TARIFF NO.: 4419.00.8000; 4420.90.8000; 7009.92.1000; 9403.60.8080; 9405.50.4000; 9602.00.5000 Mr. Javier A. Baron Exclusivos P.O. Box 16214 Jacksonville, FL 32245 RE: The tariff classification of handcrafted wooden household accessories from Peru Dear Mr. Baron: In your letter received on January 8, 1998 you requested a tariff classification ruling. The ruling was requested on various antiqued style wood household accessories. Color pages from catalogues were submitted. All items are hand carved and painted by native Andean Indians. The items consist of serving trays, coasters, boxes, letter and memo holders, pencil cups, cassette tape holders, mirrors, magazine racks, candleholders, paintings, creches, Christmas ornaments and engraved gourds. The items are stated to be made mostly of wood. Some of the items such as the creches and ornaments also contain plaster. Other items such as the mirrors and some paintings also contain glass. The applicable subheading for the serving trays and coasters will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other tableware and kitchenware, of wood. The duty rate will be 3.6 percent ad valorem. The applicable subheading for the letter and memo holders, pencil cups and cassette tape holders will be 4420.90.8000, HTSUSA, which provides for other wooden articles of furniture not falling within chapter 94. The duty rate will be 3.6 percent ad valorem. The applicable subheading for the mirrors which appear to be smaller than one square foot will be 7009.92.1000, HTSUSA, which provides for other glass mirrors, framed, not over 929 square centimeters in reflecting area. The duty rate will be 7.8 percent ad valorem. The applicable subheading for the magazine racks will be 9403.60.8080, HTSUSA, which provides for other wooden furniture. The duty rate will be 0.5 percent ad valorem. The applicable subheading for the candleholder will be 9405.50.4000, HTSUSA, which provides for other non-electrical lamps and lighting fittings. The duty rate will be 6.3 percent ad valorem. The applicable subheading for the engraved gourds will be 9602.00.5000, HTSUSA, which provides for other worked vegetable or mineral carving material and articles of these materials. The duty rate will be 2.9 percent ad valorem. Articles which are classifiable under subheadings 4419.00.8000, 4420.90.8000, 7009.92.1000, 9403.60.8080, 9405.50.4000, 9602.00.5000, HTSUSA, which are products of Peru are entitled to duty free treatment under the Generalized System of Preferences (GSP) and/or under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to issue a tariff classification ruling for the boxes, paintings, creches and Christmas ornaments. Your request for a ruling for these items should include the following: for the boxes - information whether they are lined with textile fabric, if they are covered with paper, plastic or fabric and if they have special compartments for jewelry; for the paintings - samples of each kind; for the creches and ornaments - representative samples and advertising literature showing these being sold as Christmas ornaments. 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 Director, National Commodity Specialist Division