CLA-2-63:OT:RR:NC:N3:349
Mr. Samuel Focarino
Comet Customs Brokers Inc.
420 West Merrick Road
Valley Stream, NY 11580
RE: The tariff classification of a wall hanging, coat hanger and wooden bookends imported from England
Dear Focarino:
In your letter dated March 31, 2014 you requested a tariff classification ruling.
The submitted samples are a wall hanging, coat hanger and photos of bookends. The wall hanging is a stuffed representation on of an elephant trophy head. The outer shell is made from 100 percent wool felt stuffed with a 100 percent polyester fill. It features a trunk, tusks, floppy ears and plastic eyes. A backboard contained within the head and a wire loop located at the back of the head allows the article to be hung flat against a wall. A submitted catalog depicts the other animal trophy heads that will be imported. Textile “trophy heads” were classified as wall hangings in Headquarters Letter (HQ) 083046 dated September 13, 1989 and 083292 dated September 19, 1989. Although you stated the country of origin as England the elephant trophy head is marked “Made in India.”
The book ends are made from wood. They are constructed of a horizontal panel base and vertical panel to secure the books. One side of the book ends features a textile animal head.
The item identified as a coat hanger consists of a coat hook, textile animal head and wood plaque. The coat hook is made of a base metal.
The applicable subheading for the wall hanging will be 6304.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: wall hangings of wool or fine animal hair: other. The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the bookends will be 4420.90.8000, HTSUS, which provides for wood marquetry and inlaid wood: caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood: wooden articles of furniture not falling within chapter 94: other: other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the base metal coat hook will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be Free.
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 John Hansen at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division