The tariff classification of solid wood components from Italy and/or Germany

N240392 April 12, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. Samuel Zygmuntowicz Violin Maker 565A 3rd St. Brooklyn, NY 11215 RE: The tariff classification of solid wood components from Italy and/or Germany Dear Mr. Zygmuntowicz: In your letter dated April 3, 2013, you requested a tariff classification ruling. The ruling was requested on solid wood components to be used in the manufacture of musical instruments. The components measure from 30 to 60cm in length, 5 to 7cm in width, and 1 to 3cm in thickness, and are composed of ebony wood of the genus Diospyros. The pieces of wood are tapered along their length and have a rounded profile along one outer surface. That face may also be shaped with a flat bevel along one side. The remaining outer surface is planed flat and has a U-shaped hollow extending from the widest end along approximately one-third of its length. You note that the wood has not been chemically prepared or treated. The applicable subheading for the ebony components will be 4421.90.9780, Harmonized Tariff Schedule of the United States, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division