The tariff classification of decorative wooden panels from Egypt.

NY F86092 May 11, 2000 CLA-2-44:RR:NC:SP:230 F86092 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Mr. William F. Wilke P.O. Box 7143 Stateline, NV 89449 RE: The tariff classification of decorative wooden panels from Egypt. Dear Mr. Wilke: In your letter dated April 21, 2000, you requested a tariff classification ruling. A sample identified as “Mashrabeya” was submitted and will be retained for reference. It is a small (5” x 10”) openwork panel consisting of a series of parallel, spindle-like pieces of wood that are spaced about ½” apart from one another and held together by numerous diagonal wooden pegs. Each spindle-like piece, which is approximately 5/8” in maximum cross-section diameter, is wood that appears to have been lathe turned to produce a non-uniformly contoured ornamental shape. You state that the panels, which will be imported in widths ranging from 2” to 8” and lengths from 6” to 40”, will be used as decorations “in various furniture items, coffee tables, cabinets, decorative screens, etc.” The applicable subheading for the “Mashrabeya” panels will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The duty rate will be 3.3%. Articles classifiable under subheading 4421.90.9840, HTS, which are products of Egypt are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".  We note that the sample is not marked with its country of origin. When imported into the United States, the goods (or, if applicable, their immediate containers that will reach the ultimate purchasers) will be required to be so marked (e.g., “Made in Egypt”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchasers. With regard to your question about eligibility for “informal entry” procedures, we suggest that you discuss the matter with Customs officials at the port where the goods will be cleared. 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 connection with the ruling request and incorporated therein, 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 Customs 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 Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division