The tariff classification of medallions composed of inlaid wood from India

NY R04156 June 30, 2006 CLA-2-44:RR:NC:2:230 R04156 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Joel Marcus Inlay Product World 4 Toft Woods Way Media, PA 19063 RE: The tariff classification of medallions composed of inlaid wood from India Dear Mr. Marcus: In your letter dated June 8, 2006 you requested a tariff classification ruling. The ruling was requested on wood floor medallions composed of inlaid wood. As you directed, pictures of the subject medallions were viewed on your web-site (www.inlays.com). The medallions are decorative designs composed of various nonconiferous wood species having different hues and grains. The various wood species are cut into ¼” thick detailed shapes and patterns and assembled together to produce an intricate design. The assembled design is press glued onto a ½” thick plywood substrate. The medallions range in size from 18” to 48” in diameter and weigh 20 to 50 pounds. They may be circular, oval, diamond or similarly shaped. They may be used as decorative parts of floors or they may be incorporated as decorative ceiling or tabletop parts. The medallions meet the description of inlaid wood or marquetry. Wood marquetry and inlaid wood is specially provided for in heading 4420 of the Harmonized Tariff Schedule. The applicable subheading for the wood medallions described above will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood marquetry and inlaid wood. The duty rate will be 3.2 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/. Articles classifiable under subheading 4420.90.8000, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division