CLA-2-83:OT:RR:NC:N1:121
Mr. John Mulvihill
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of trophies from Canada
Dear Mr. Mulvihill:
In your letter dated August 14, 2008, on behalf of CMA Distribution, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The merchandise under consideration is five styles of trophies. Model 61201 measures approximately 9 inches tall and consists of a base metal cup with a base metal stem and handles atop a composite base. Model 8051 measures approximately 5 inches tall and consists of a base metal cup with base metal handles and a plastic stem atop a stone base. The essential character for both models is imparted by the base metal components.
The applicable subheading for models 61201 and 8051 will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof, other. The rate of duty will be free.
Model 75102 measures approximately 18 inches tall and consists of a large ceramic ball held above the outstretched arms of a base metal figurine standing atop a plastic base. The essential character of this composite good is imparted by the ceramic component.
The applicable subheading for model 75102 will be 6913.90.5000, HTSUS, which provides for Statuettes and other ornamental ceramic articles, other, other, other. The rate of duty will be 6 percent ad valorem.
Regarding your ruling request concerning the resin trophy (model 21008) and glass trophy (model GL934), we need additional information in order to issue a ruling. Please submit the additional information described below.
For the glass trophy, please state the precise manner in which the figure of the football player within the glass is produced. Is this image inserted into the larger glass article prior to solidification? If so, is the figure itself made of glass or is it made of another material? If the image of the football player is not inserted into the glass article prior to solidification, is it laser etched or produced in another manner? The exact method of producing this figure within the glass article should be fully described.
Regarding the “resin” plaque, please indicate the precise meaning of the term “resin.” Does this term refer to pure plastics resin, a combination of plastics and another material, or a type of resin other than plastics? Identify the precise material or materials that comprise the “resin” plaque.
If the “resin” plaque is a combination of plastics and another material, are the two materials uniformly blended or agglomerated throughout the body of the article? Please provide the precise geological and/or chemical name of the material agglomerated with the plastics resin, and identify the plastics resin. Indicate the percentage by weight of the plastics and the percentage by weight of the other material. Please describe the manner in which the material agglomerated with the plastics is produced or derived. Is this material (e.g., calcium carbonate) derived from natural stone, a mineral source other than stone or a synthetic chemical?
When the requested information regarding the glass and resin trophies is available, you may wish to consider resubmission of your ruling request on these two products.
If you resubmit the request on the glass and resin trophies, please resubmit the samples and a copy of your original letter plus attachments, as well as the additional information requested in this notice.
Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division