CLA-2-96:RR:NC:2:224 R03352
Ms. Allison Legg
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229
RE: The tariff classification of mannequin fixtures from China
Dear Ms. Legg:
In your letter dated February 28, 2006, you requested a tariff classification ruling.
You are requesting the tariff classification on mannequins and mannequin bases. The Mannequins, style numbers MAN003 and MAN007, are men’s forms constructed of 100% plastic. The mannequin forms are each imported with an adjustable steel base that stands on the floor and is attached to the mannequin form by means of a steel wire attached to the neck of the mannequin. There are two styles of adjustable steel bases, style MAN004 and style MAN008; they will be imported both with the mannequins and separately from the mannequins.
The applicable subheading for the mannequin forms, styles MAN003 and MAN007 will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tailors’ dummies and other mannequins. The rate of duty will be 4.4% ad valorem.
In regard to the mannequin bases, they are classifiable with the mannequins in subheading 9618.00.0000, HTSUS, when the imported article consists of the mannequin and its base unit. Any bases shipped in excess of the number of mannequins, or bases imported separately, are classified according to their constituent material, whether that is wood, metal, or some other material. Therefore, the applicable subheading for the metal adjustable base, styles MAN004 and MAN008, will be 7326.90.8587, HTSUS, which provides for articles of iron or steel: other: other, other. The rate of duty will be 2.9% 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division