The tariff classification of decorative articles made from the wood from the roots of trees from China.

PD A86885 September 5, 1996 CLA-2-44:E08 A86885 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Ted Bochi Time Frame Inc. 1929 E 17 Street Brooklyn, NY 11229 RE: The tariff classification of decorative articles made from the wood from the roots of trees from China. Dear Mr. Bochi: In your letter dated August 22, 1996 you requested a tariff classification ruling. You describe the product as a decorative article made from the wood obtained from the roots of trees. The root is pulled out of the ground, cut to shape and sized by an artist. The outside shell is then burned with a torch to cleanse it. The product is then polished, sanded and then stained. The item will be used for decorative purposes. The applicable subheading for the wooden decorative articles will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "wood marquetry and inlaid wood...statuettes and other ornaments, of wood." The rate of duty will be 4.3%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, David Ballard Port Director Champlain, NY