The tariff classification of Beechwood blanks for gunstocks from Italy.

NY F80887 January 5, 2000 CLA-2-95:RR:NC:2:224 F80887 CATEGORY: Classification TARIFF NO.: 9305.29.4000 James V. Maddux O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City Missouri 64108 RE: The tariff classification of Beechwood blanks for gunstocks from Italy. Dear Mr. Maddux: In your letter dated December 7, 1999, you requested a tariff classification ruling. The merchandise consists of beechwood blanks for firearms. The sample article is cut to size and has the approximate shape or outline of the finished article or part. The wood is kiln dried to 6 to 8 percent moisture content. Following importation, it will be further machined into gunstocks for the sporting arms industry. The applicable subheading for the wood blanks will be 9305.29.4000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for parts and accessories of articles of headings 9301 to 9304: of shotguns or rifles of heading 9303: other: other: of rifles: stocks. The rate of duty will be 3.5 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 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 Tom McKenna (212) 637-7011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division