CLA-2-14:OT:RR:NC:N2:235
Ms. Martha De Castro
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083
RE: The tariff classification of standing tabletop decorative figures from China
Dear Ms. De Castro:
In your letter dated April 24, 2009, you requested a tariff classification ruling.
The following products consist of three different designs of standing tabletop decorative figures. The decorative figures will all consist of polyfoam base which will be covered with various natural materials. You also provided a cost breakdown for each material in the products. The natural material completely obscures the underlying polyfoam core.
The three products are composite goods consisting of different materials. The polyfoam provides the shape and form of the products. The surface material provides the texture, markings and color. The essential character of these products is imparted by the surface material because the surface material provides the visual impact, consumer appeal and nature of the products. The subject products are:
Straw Reindeer (Style #18236-1A) is a standing tabletop figure. The material glued to the body of the Straw Reindeer consists of short strips of straw and short lengths of unspun sisal. Straw and unspun natural textile fibers are plaiting materials of Chapter 46, as described in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS). Antlers made of metal which are covered with straw are attached to the head. The eyes, nose and feet are made of plastic. The reindeer will also be offered in a resting position made of the same construction.
Snowman (Style# 501339-2) is a standing tabletop figure made of a polyfoam form completely covered with small natural pinecone pieces. Natural twigs are attached to simulate arms. The head of the snowman is covered with cotton batting and a small piece of foam covered with textile material simulates a carrot nose along with small plastic eyes. The snowman also has a fabric scarf which is draped around his neck and hangs down from his side.
Penguin (Style# B51099C-0) is a standing tabletop figure made of a polyfoam form covered with pinecones and cotton batting. Small flecks of resin simulating snow are sprinkled throughout the body. The penguin’s eyes are made of plastic and pieces of polyfoam simulate its feet and beak.
The applicable subheading for the Straw Reindeer (Style #18236-1A) will be 4602.19.8000, HTSUS, which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other (than wickerwork). The rate of duty is 2.3 percent ad valorem.
The applicable subheading for the Snowman (Style # 501339-2), and the Penquin (Style # B51099C-0) will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Vegetable products not elsewhere specified or included: Other: Other." The duty rate will be free.
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 merchandise may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136 Riverdale,
MD 20737-1236
Telephone number: 877-770-5990
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 Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division