CLA-2-39:OT:RR:NC:N4:415
Ms. Elizabeth McGuffin
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a plastic gnome statuette from China.
Dear Ms. McGuffin:
In your letter dated October 13, 2021, you requested a tariff classification ruling.
An image was submitted in lieu of a sample.
The product under consideration is described as a gnome statuette, SKU 30714101. The provided image shows a gnome with a long white beard and a round nose which peeks out from beneath a tall, pointy hat. It is wearing a red hat with a yellow and white flower on it. It is holding a welcome sign in its left hand with a bluebird sitting on the sign. This item appears identical in appearance to the second gnome in New York ruling N321767, dated October 14, 2021.
In your request, you indicate there are three production scenarios. The first would be the statuette being made wholly of polyresin plastic material. The second version will be made from 45 percent polyresin and 55 percent silicon dioxide, commonly known as silica and found in nature as quartz. The third type will be made from 45 percent polyresin and 55 percent aluminum hydroxide.
The applicable subheading for the first production scenario, wholly of polyresin plastic, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading for the second production scenario, made predominately of silicon dioxide, will be 6810.99.0080, HTSUS, which provides for “[a]rticles of cement, of concrete or of artificial stone, whether or not reinforced: [o]ther articles: [o]ther: [o]ther.” The general rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6810.99.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
We cannot provide a classification for the third production scenario with the information that was submitted. We need additional information to issue a ruling. You will need to submit a new ruling request for this product. Please provide the following information:
Is the aluminum hydroxide component made entirely of material which was naturally derived from the earth? If so, indicate the precise geological identity of the stone or mineral material (e.g., granite, gabbro, gibbsite, etc.) and identify the source (e.g., the name and location of the quarry or mine) and its method of derivation.
If the aluminum hydroxide component is not naturally derived from the earth (e.g., a manufactured product, or byproduct of manufacturing), provide the exact chemical names of all components, a component breakdown by weight and value, and an explanation of how the article was synthesized.
As your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically at the following link, https://erulings.cbp.gov/s/.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division