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The tariff classification of petrified wood from Indonesia.
Issued October 7, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N039499 (October 7, 2008)
Tariff classification
HTS codes: 9705.00.0090
Headings: 9705
Product description
A description has been submitted for a petrified wood piece, SKU 2322898. It measures 3 inches in diameter and has been cut from excavated petrified wood by a diamond cutter. The wood is then sanded and polished to give it a finished or glazed look while retaining its original wood features. It is noted that this item is no longer wood, but rather a fossil composed of silicate that has completely replaced the organic matter. The item has no functional purpose and will be marketed as a decorative piece.
CBP rationale
The applicable subheading for the petrified wood will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest”.
Full text
N039499 October 7, 2008 CLA-2-97:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9705.00.0090 Ms. Shirley Schmidt Pier 1 Imports 100 Pier 1 Place Fort Worth, TX 76102 RE: The tariff classification of petrified wood from Indonesia. Dear Ms. Schmidt: In your letter dated September 22, 2008, you requested a tariff classification ruling. A description has been submitted for a petrified wood piece, SKU 2322898. It measures 3 inches in diameter and has been cut from excavated petrified wood by a diamond cutter. The wood is then sanded and polished to give it a finished or glazed look while retaining its original wood features. It is noted that this item is no longer wood, but rather a fossil composed of silicate that has completely replaced the organic matter. The item has no functional purpose and will be marketed as a decorative piece. The applicable subheading for the petrified wood will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Lawrence Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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