CLA-2-43:RR:NC:3:353 C87954
Ms. Dawn Bialy
Paper Magic Group
401 Adams Ave.
Scanton, PA 18510
RE: The tariff classification of a decorative item (Chewbacca
bust) from Mexico.
Dear Ms. Baily:
In your letter dated May 7, 1998 you requested a tariff
classification ruling.
The submitted sample is a bust of the character Chewbacca
from the film Star Wars. It is made of yak and camel hair on
latex foam mounted on a wood base. The eyes are made of an
acrylic based material and the mouth and eyes are hand painted.
Accompanying the Chewbacca item is a certificate of authenticity.
The item is used as a decorative item.
As per Chapter 43, Note 5. "Throughout the tariff schedule
the expression "artificial fur" Means any imitation of furskin
consisting of wool, hair or other fibers gummed or sewn on to
leather, woven fabric or other materials, but does not include
imitation furskins obtained by weaving or knitting (generally,
Heading 5801 or 6001)."
The applicable tariff provision for the Chewbacca bust will
be 4304.00.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for "Artificial fur and
articles thereof." The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Kenneth
Reidlinger at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division