The tariff classification of wood decorative birds fromThailand

NY 855464 August 31, 1990 CLA-2-44:S:N:N1:230 855464 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Bernadette Lantz The Blantz Company 717C Powell Avenue Morgantown, WV 26505 RE: The tariff classification of wood decorative birds from Thailand Dear Ms. Lantz: In your letter dated August 9, 1990, you requested a tariff classification ruling. The ruling was requested on decorative flowers and birds. Photographs were submitted. The birds are carved from wood and hand painted in various colors. They are attached to long thin wooden dowels. The birds appear to be used for general decoration. The applicable subheading for the decorative birds will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The duty rate will be 5.1 percent ad valorem. Articles classifiable under subheading 4420.10.0000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to give a classification ruling on the decorative flowers. Your request for a classification ruling should include a representative sample of a flower and information on how the flowers are assembled. Are they bound with flexible material such as wire? Are they products of molding, forging, carving or stamping? 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