CLA-2-96:OT:RR:NC:N4:422
Ms. Kristin Van Beem
Trek Bicycle Corporation
801 West Madison Street
Waterloo, WI 53594
RE: The tariff classification of a wooden hand display from China
Dear Ms. Van Beem:
In your letter dated December 22, 2009, you requested a tariff classification ruling.
The item in question is identified as a wooden hand display with flexible/moveable digits (finger joints) and wrist, model number aywh005. The joints of the fingers are held together with metal screws. The dimensions of the item are approximately 9¾” in length by approximately 3” in width. The middle finger of the hand model has a length of approximately 3”. This item is designed for the purpose of displaying items such as gloves.
You have suggested that this item is correctly classified in either subheading 4420.10.0000, which provides for statuettes and other ornaments of wood or subheading 9618.00.0000, which provides for tailors’ dummies and other mannequins.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. The ENs for heading 9618 state that items that are correctly classified in this provision include “representations of the human body or parts of the human body (e.g., head, trunk, legs, arms or hands), used to display articles of clothing, headgear, stockings, gloves, etc.”
In fact, you have cited the supplier’s web site, which references this item as an art supply. The ENs for heading 9618 also states that items that are correctly classified in this provision include figures that are used as models by artists. Since this item is fully functional and is designed to be used as a mannequin for gloves or a model by artists, rather than a decorative statuette or other ornament, this office agrees with your suggestion that this item is correctly classified in subheading 9618.00.0000 rather than your suggestion that it is correctly classified in subheading 4420.10.0000.
The applicable subheading for model number aywh005 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 percent 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division