The tariff classification of carved wood wall decorations and desk nicknacks from Vietnam

NY 807720 March 28, 1995 CLA-2-44:S:N:N8:230 807720 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. John M. Ward 13941 Magnolia Garden Grove, CA 92644 RE: The tariff classification of carved wood wall decorations and desk nicknacks from Vietnam Dear Mr. Ward: In your letter dated February 25, 1995 you requested a tariff classification ruling and information on all applicable regulations for certain handmade products from Vietnam. The products to be classified are described as handmade wood crafts and wood carvings to be used as wall decorations or desk nicknacks. Based on this description, the products are strictly ornamental in nature and have no utilitarian purpose. The applicable subheading for the wood wall decorations and desk nicknacks 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 above tariff rate represents the appropriate Column 2 rate of duty which is applicable to products from Vietnam. Presently, Vietnam is not a designated beneficiary country for purposes of the Generalized System of Preferences (GSP) or any other favorable trade category. Copies of pertinent pages from the General Notes of the HTSUSA and for the above subheading are enclosed for your information. The complete Harmonized Tariff Schedule must be purchased from the Superintendent of Documents, Government Printing Office, Washington, D.C., 20402. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin or its container must be legibly, permanently and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. Accordingly, each wood article is required to be marked with the country of origin in this manner. No specific restrictions apply for the importation of handmade wood carvings from Vietnam. You may, however, wish to contact the Department of Agriculture in order to obtain current information on their import requirements. The address is: U.S. Department of Agriculture Animal and Plant Health Inspection Service Federal Building Hyattsville, MD 20782 We are enclosing a pamphlet entitled, "United States Import Requirements" for general import information. For assistance in making entry, please contact your local Customs port. 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 Enclosures