The tariff classification of a wooden sundial with compass, from Taiwan.

NY 895862 March 31, 1994 CLA-2-44:S:N:N8:230 895862 CATEGORY: Classification TARIFF NO.: 4421.90.9540 Mr. Steven M. Dreyfuss World Link Group, Inc. P.O. Box 9703 Arnold, Maryland 21012 RE: The tariff classification of a wooden sundial with compass, from Taiwan. Dear Mr. Dreyfuss: In your letter dated March 10, 1994, you requested a tariff classification ruling. A sample was submitted and is being returned as requested. It is identified as a wooden reproduction of a "Ming Dynasty" style hand-carried sundial and compass. It consists of a wooden base (about 4 1/2" x 2 1/8" x 3/4") in which a magnetic compass is permanently mounted, and a clock-like face with metal pointer on a separate, attached piece of wood which pivots upward from the base at various angles. By following the instructions provided, the user can orient the device in sunlight so that the shadow cast by the pointer will indicate the approximate time of day. The applicable subheading for the wooden sundial/compass will be 4421.90.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 5.1%. We note that the sample is not marked with its country of origin. The goods will be required to be so marked, legibly and in a conspicuous place, upon importation into 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