CLA-2-39:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a plastic statuette from China.
Dear Mr. Kenny:
In your letter dated June 25, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
Images were provided in lieu of a sample.
The product under consideration is described in your submission as “Mandelorian Design a Vinyl,” CVS item number 347973. This product is a polyvinyl chloride (PVC) plastic statuette of “The Child” from “The Mandalorian” television series. It is packaged with a sticker sheet and four markers allowing the purchaser to color and decorate it as desired. The provided documentation indicates the plastic figure predominates and would provide the essential character to this product, General Rule of Interpretation 3(b) noted. This product is similar to the one ruled upon in N301249, dated November 7, 2018.
The applicable subheading for the “Mandelorian Design a Vinyl,” CVS item number 347973, 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.
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.
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