CLA-2-44:RR:NC:GI:230 A80855
Ms. Sandee Cooper
Old Town Trading Co., Inc.
810 S. Pitt Street
Alexandria, VA 22314
RE: The tariff classification of decorative wooden animals, paper clips, magnets, pencils and toppers from the Philippines.
Dear Ms. Cooper:
In your letters dated February 26 and March 18, 1996, you requested a tariff classification ruling. Four samples described as "decorative items" were submitted and are being returned as requested.
The first item is a three-dimensional, painted wooden figure of a sitting cat, about three inches in height. It does not appear to have any function, other than being intended for unspecified ornamental purposes.
The second item is a smaller (one-inch) painted wooden figure of a sitting elephant. The base of this sample has been drilled with a hole that allows the item to be mounted on a pencil as an ornamental cap or "topper." (The submitted sample includes a pencil, but it is not clear whether it will be imported that way.)
The applicable subheading for the sitting cat, and for the pencil topper if imported without the pencil, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4.3% ad valorem.
If the pencil and topper are imported together, as represented by the sample, the applicable subheading for the combination article will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3% ad valorem.
The third item is a 2 1/2" wooden sitting animal figure with a magnet (assumed to be of the ferrite type) embedded in its back. It appears that this article may be intended to function as a magnetic memo holder.
The applicable subheading for the magnetic animal figure will be 8505.19.0000, HTS, which provides for other permanent magnets. The rate of duty will be 4.9% ad valorem.
The fourth item, identified as a "paper clip," is a 2 1/2" wooden sitting animal figure with a spring-operated metal clasp attached to the back.
The applicable subheading for the "paper clip" will be 8305.90.3050, HTS, which provides for paper clips of base metal, other. The rate of duty will be 2.3% ad valorem.
The Generalized System of Preferences (GSP) expired at midnight, July 31, 1995. If the program is renewed by the Congress, articles classifiable under any of the above subheadings, which are products of the Philippines, will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.
Please note that all of the imported articles will be required to be marked with their country of origin (e.g., "Product of the Philippines"), legibly and in a conspicuous place. The marking must be sufficiently permanent to reach the ultimate purchaser of the individual items.
For assistance with entry procedures, required forms, etc., it is suggested that you contact local Customs officials at the port where you expect to clear your goods.
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 (212) 466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division