Tariff classification of sawn rosewood and ebony from India

NY 881630 January 26, 1993 CLA-2-44:S:N:N8:230 881630 CATEGORY: Classification TARIFF NO.: 4407.99.0091; 4408.90.0080 Mr. A. Wyckoff Charles A. Redden, Inc. Hemisphere Center Route 1 & 9 South Newark, NJ 07114 RE: Tariff classification of sawn rosewood and ebony from India Dear Mr. Wyckoff: In your letter dated December 21, 1993, on behalf of ABS Business Corp., Inc., you requested a tariff classification ruling. The ruling was requested on sawn pieces of Indian rosewood (Dalbergia latifolia) and black ebony (Diospyros ebenum) to be imported for use in manufacturing guitar and violin parts. The wood will imported cut to size as follows: 600 mm x 60/70 mm x 9 mm for finger boards 600 mm x 200 mm x 4 mm for backs 800 mm x 140 mm x 4 mm for sides 200 mm x 35 mm x 13 mm for bridges. The applicable subheading for the finger boards and bridges will be 4407.99.0091, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; other nonconiferous, rough. The rate of duty will be Free. The applicable subheading for the backs and sides will be 4408.90.0080, HTSUSA, which provides for veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm: other nonconiferous, not reinforced or backed. The rate of duty will be Free. 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