The tariff classification of wooden decorations from Philippines

N261539 March 16, 2015 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Alex Matulac Contaq Enterprise 1086 Gallery Court San Diego, CA 92114 RE: The tariff classification of wooden decorations from Philippines Dear Mr. Matulac: In your letter dated January 18, 2015 you requested a tariff classification ruling. The ruling was requested on five decorative wood articles, identified as follows: Code Number MA 11- The item is constructed completely of acacia, ebony, and adawi wood and is carved into the likeness of a statue called “One Happy Family”. The article is a woodcarving which depicts a family of 4 to 6 peoples holding hands and sitting on a base. The overall outer surface of the family statue is painted black. The article measures approximately 16 inches in height. A photograph of the item was submitted for our review. Code Number MA 9- The item is constructed completely of acacia wood and rattan materials and is carved into the likeness of a wood basket with a rattan base and handle. The overall outer surface of the wood basket is painted black and brown. The article measures approximately 5 inches in diameter and 10 inches in height. A sample of the item was submitted for our review. Code Number SA 2- The item is constructed completely of acacia and ebony wood and is carved into the likeness of a statue called the “Old Man and Woman”. The article is a woodcarving which depicts an old man and woman standing together with each holding a walking cane. The overall outer surface of the statue is painted black. The article measures approximately 4 inches in height. A sample of the item was submitted for our review. Code Number EB 22- The item is constructed completely of acacia and adawi wood and is carved into the likeness of a statue called the “Water Buffalo and Carabao”. The article is a woodcarving which depicts a water buffalo and a carabao. The overall outer surface of the water buffalo and carabao statue is partially painted black, brown and partially natural wood. The article measures approximately 4 inches in height and 6 inches in length. A sample of the item was submitted for our review. Code Number EB 29- The item is constructed completely of acacia, ebony and adawi wood and is carved into the likeness of a statue called the “Laughing Buddha”. The article is a woodcarving which depicts a laughing Buddha sitting on his legs. The overall outer surface of the laughing Buddha statue is partially painted black, brown and partially natural wood. The article measure approximately 7 inches in height and 6 inches in width. A sample of the item was submitted for our review. The applicable subheading for the One Happy Family, Wood Basket, Old Man and Woman, Water Buffalo or Carabao and Laughing Buddha will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% 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 Albert Gamble at albert.gamble@ dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division