The tariff classification of wooden fireplace mantles from Ireland.

PD B83257 April 4, 1997 CLA-2-44:RR:E08 B83257 CATEGORY: Classification TARIFF NO.: 4418.90.4090 Mr. Gerry Hartigan GGH Enterprises Box 64173 Virginia Beach, VA 23467-4173 RE: The tariff classification of wooden fireplace mantles from Ireland. Dear Mr. Hartigan: As a clerical error in the stat suffix was noted in the original letter issued to you on April 2, 1997 this replaces that original letter issued under the same file number. In your letter dated March 13, 1997 you requested a tariff classification ruling. These mantles are made of wood and are manufactured by Mid-West Design Ltd. in Limerick, Ireland. The product is to be used in homes over fireplaces and will be sold to the consumer through exhibitions, newspaper and magazine advertising, as well as directly to construction companies. The applicable subheading for the wooden mantlepieces will be 4418.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other builders' joinery and carpentry of wood. The rate of duty will be 4%. 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