The tariff classification of a decorative wooden plaque from Thailand

NY 892834 December 16, 1993 CLA-2-44:S:N:N8:230 892834 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Steven R. Fahle Concepts Unlimited/ CUI, Inc. 1502 North 23rd Street Wilmington, NC 28405 RE: The tariff classification of a decorative wooden plaque from Thailand Dear Mr. Fahle: In your letter dated November 23, 1993 you requested a tariff classification ruling. The ruling was requested on a hand crafted and hand painted wooden sign. A sample measuring approximately 16 inches by 14 inches was submitted. It is a decorative plaque consisting of a framed hardboard picture. Carved wooden shapes of a golf tee and ball and two golf holes with flags are glued onto the front of the hardboard. All parts are painted and in addition, it has the words "SUN VALLEY GOLF" painted on it. The plaque has a string on the back and is designed to be hung on a wall. The applicable subheading for the decorative wooden plaque with a name on it 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. 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