CLA-2-39:OT:RR:NC:SP:233
Ms. Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a beaded penguin figure from China.
Dear Ms. Elvi:
In your letter dated June 28, 2008, you requested a tariff classification ruling.
A sample and description have been provided for style number 9002861, a beaded penguin figure designed to be used on the lawn or inside the home as a holiday decoration. The figure is 14 inches high and composed of a coated metal frame in the shape of a penguin. The frame is decorated in multiple plastic beads in red, green, orange and clear. Many of the beads are lighted with bulbs that run through the frame on white PVC-covered wires equipped with a plug to be input into a power source.
The subject item is composed of different components [plastic beads, metal frame, electric wiring] and is considered a composite good. Regarding the essential character of this item, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic bead component imparts the essential character to the good.
The applicable subheading for the beaded penguin figure will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “articles of plastics... beads, bugles and spangles... articles thereof, not elsewhere specified or included, other.” The rate of duty will be 6.5% 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 Lawrence Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division