CLA-2-44:OT:RR:NC:N4:434
Billie Chartier
L.L. Bean, Incorporated
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of a snowman finishing kit from China
Dear Ms. Chartier:
In your letter, dated December 21, 2017, you requested a tariff classification ruling. Product information and a photograph were submitted for our review.
Item number ID 272983, the “Snowman Family Kit,” consists of wooden pieces designed to be inserted into a snowman for decorative finishing touches. Included in the kit are 26 cut out reusable wooden pieces, as follows: two sets of eyes, one pair of eyeglasses, three different noses, one smiling mouth, nine round buttons in various designs, six pieces resembling lumps of coal, and one set of antlers. Each piece has a sharpened wooden dowel mounted to its back for insertion into the snowman. The pieces come in a muslin drawstring bag.
The applicable subheading for the snowman finishing kit will be 4421.99.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division