CLA-2-39:OT:RR:NC:N4:421
Mr. Peter Salvato
Import Commodity Group LTD
131 East Merrick Road
Valley Stream, NY 11580
RE: The tariff classification of the “Solar Player Gnome” from China
Dear Mr. Salvato:
In your letter dated April 28, 2010, on behalf of Team Beans LLC, you requested a tariff classification ruling.
A sample was provided with your letter. The Solar Player Gnome is a decorative plastic statuette measuring 11 inches in height. The gnome figure is dressed in a New York Yankees baseball uniform and is holding a translucent baseball that incorporates a solar powered light. The light functions principally to illuminate the figure but does not provide any significant illumination of the surrounding area. As you requested, the sample will be returned.
The applicable subheading for the Solar Player Gnome will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division