CLA-2-44:OT:RR:NC:N4:434
Mr. Jacob Najarian
Vitra, Inc.
7528 Walker Way
Allentown, PA 18106
RE: The tariff classification of Wooden Figurines from Poland
Dear Mr. Najarian:
In your letter, dated November 19, 2018, you requested a tariff classification ruling. In lieu of samples, product descriptions and photographs were submitted for our review.
The products under consideration are a collection of 28 unique wooden figurines that you refer to as “dolls” representing human and animal characters. Crafted of solid fir and hand painted, they are recreations of original works by designer Alexander Girard. According to your website, Mr. Girard designed the originals in 1953 for his own use as decorative objects. Indeed, they are suited to standing on a table or shelf. The instant articles appear to be precisely replicated to the originals, which are part of the Girard estate in the holdings of the Vitra Design Museum. They range in size from approximately 15 inches tall x 4 inches wide to approximately 5 ½ inches tall x 2 inches wide. They are produced in quantities for retail sale to the public.
You propose classification in either subheading 9503.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for dolls within the toy heading, or subheading 4420.10.0000, HTSUS, which provides for statuettes and other ornaments of wood.
The figurines are not principally designed for amusement and therefore would not qualify as toys of heading 9503, HTSUS. We agree that the figurines do qualify as statuettes of heading 4420, HTSUS.
The applicable subheading for the wooden figurines will be 4420.10.0000, HTSUS, which provides for Statuettes and other ornaments, of wood. The rate of duty will be 3.2% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division