The tariff classification of wood animal figurines from China

NY 883611 March 31, 1993 CLA-2-44:S:N:N8:230 883611 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Liming Liu 19-22 Lincoln Place Ossining, NY 10562 RE: The tariff classification of wood animal figurines from China Dear Mr. Liu: In your letter dated March 1, 1993 you requested a tariff classification ruling. The ruling was requested on various animal figurines. The figures are hand carved from wood and painted. Most measure from three to ten inches tall; however, some eagles may be several feet tall. Photographs of the carvings were submitted. The animal figures, such as eagles, birds and fish, are carved standing on a base and are used solely as decorations in a home or office. A fourth photograph shows animal figures incorporated into other articles such as bookends and letter openers. The applicable subheading for the animal figurines suitable for decorations only 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. Your inquiry does not provide enough information for us to give a classification ruling on the other articles incorporating animal figurines. Your request for a classification ruling should include a detailed description of the complete article including the specific material that the rest of the article is made of. In addition, if made of different materials, a breakdown by value and a breakdown by weight of the different materials comprising the article are required. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that every article of foreign origin 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. 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