The tariff classification of handmade wall ornament from Bangladesh.

PD B89531 September 30, 1997 CLA-2-44:RR:TC:E15 B89531 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Michael J. McCullough Ace Young, Inc. Ace Shipping Corp. 147-29 183rd Street Jamaica, N.Y. 11413 RE: The tariff classification of handmade wall ornament from Bangladesh. Dear Mr. McCullough: In your letter dated September 10, 1997 you requested a tariff classification ruling on behalf of your client, Mohammed Ataulla, of Ozone Park, NY. You submitted a sample which you describe as a handmade wall ornament made of nylon fabric over a wooden frame, with a paper backing and a polyurethaned wooden ornament affixed with adhesive. The wooden ornament is actually the figure of a man lacquered in natural wood color affixed to the black nylon fabric background. The ornament can be hung on a wall with the attached metal fitting. The component material is 50% wooden frame, 40% wooden ornament, 7% nylon fabric, and 3% paper backing. The applicable subheading for the wall ornament will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4 percent ad valorem. Articles classifiable under subheading 4420.10.0000, HTS, which are products of Bangladesh are entitled to duty free B89531 treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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, William J. Luebkert Port Director Philadelphia PA REPLY TO: PORT DIRECTOR, PHILADELPHIA PA 19106