NY 865664: The tariff classification of wood carvings, raffiatablemats, walking sticks and carved calabashes from Nigeria.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 865664

                                   Aug 27, 1991


CLA-2-44:S:N:N1:230 865664  

CATEGORY:  Classification

TARIFF NO.: 4420.10.0000; 4601.20.9000; 6602.00.0000;
9602.00.5000

Ms. Gertrude Chinegwundoh
34 Shakespeare Road
Herne Hill
London SE24 OLB, England

RE:  The tariff classification of wood carvings, raffia
tablemats, walking sticks and carved calabashes from Nigeria.

Dear Ms. Chinegwundoh:

     In your letter dated July 7, 1991, which was received on
July 30, 1991, you requested a tariff classification ruling. 
Your letter requested a ruling on fourteen items.  This ruling
concerns six of them.  The other items will be ruled on
separately.

     The items to be classified in this ruling consist of the
following, shown with the number assigned by you in your letter: 

                  2.  raffia tablemats
                  6.  calabashes
                  7.  mahogany masks
                  8.  mahogany male and female heads
                 11.  mahogany fruit tray
                 14.  ebony walking stick

     Samples of three raffia placemats and one carved calabash
were submitted.  They will be returned to you as you requested. 
Photographs were submitted for the other items.  The raffia
tablemats or placemats are small round mats composed of raffia
strips interlaced in a circular direction.  The calabashes are
dried hard-shelled gourds which have been carved and painted. 
They will be used for ornamental purposes.  The carved African
mahogany masks are decorated with beads and bronze.  The male and
female heads and the fruit tray consisting of a tray with
mahogany fruit on it are carved wood ornaments.  The walking
stick is carved from ebony and appears to be a full length
suitable for use as a walking stick.

     The applicable subheading for the raffia tablemats will be
4601.20.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other mats, matting and screens of
vegetable materials.  The duty rate will be 8 percent ad valorem.
     
       The applicable subheading for the carved calabashes will
be 9602.00.5000, HTS, which provides for other worked vegetable
or mineral carving material, . . and other molded or carved
articles, not elsewhere specified or included.  The duty rate
will be 3.7 percent ad valorem.

     The applicable subheading for the mahogany masks, the
mahogany male and female heads, and the carved mahogany fruit
tray will be 4420.10.0000, HTS, which provides for statuettes and
other ornaments, of wood.  The rate of duty will be 5.1 percent
ad valorem.

     The applicable subheading for the ebony walking stick will
be 6602.00.0000, HTS, which provides for walking-sticks, seat-
sticks, whips, riding-crops and the like.  The rate of duty will
be 5.8 percent ad valorem.     

     Nigeria is not a designated beneficiary developing country
for purposes of the Generalized System of Preferences.

       This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).

       A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported. 
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.

                                   Sincerely,

     
                              
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport