CLA-2-68:RR:NC:2:226 F81402
Ms. Laura Yeager
IKEA Wholesale, Inc.
496 W. Germantown Pike
Plymouth Meeting, PA 19462
RE: The tariff classification of a gypsum article from China
Dear Ms. Yeager:
In your letter dated December 28, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.
The submitted sample, which is identified as “Garden Animal Set” - article #20013902, consists of a three-piece assortment of gypsum (plaster) animal figures (sheep, horse and pig). Each figure measures approximately three and one-half inches in length by three inches in height.
You suggested classification of this merchandise as paper in subheading 4823.90. You stated that the product contains 70 percent paper and 25 percent gypsum. However, our Customs laboratory has determined that the product contains approximately equal amounts of gypsum and paper. Since, the paper is not more significant then the gypsum, subheading 4823.90 is not applicable.
You also suggested classification of this merchandise as a toy in subheading 9503.49. Figures of this material construction do not lend themselves to use as toy playthings. Their use is more decorative rather than as amusing objects. Therefore, subheading 9503.49 is not applicable.
The applicable subheading for the gypsum (plaster) garden animal set will be 6809.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of plaster or of compositions based on plaster: other articles. The rate of duty will be free.
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 Jacob Bunin at 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division