CLA-2-46:OT:RR:NC:N4:434
Joseph Kenny
Geodis USA LLC
One CVS Dr., Mail Code 5055 Woonsocket, RI 02895
RE: The tariff classification of decorative animal figures from China
Dear Mr. Kenny:
In your letter dated February 22, 2023, you requested a tariff classification ruling. The products under consideration are decorative figures representing various animals. Photos and product descriptions were provided for our review.
The owl figure is composed of 27% grass, 24% twig, 21% sisal, 21% foam, and 7% plastic. The owl is made from a polyfoam body and head covered with sisal and grass. It has plastic eyes, and its ears and feet are made up of twigs. The fox figure is composed of 81% sisal, 13 % foam, and 2% plastic. The fox is made from a polyfoam body and head, covered with sisal. Its eyes are made of plastic. A rope is attached to the figure for hanging. The hedgehog figure is composed of 49% grass, 21% foam, 18% sisal, 9% twigs, and 3% plastic. The hedgehog is made from a polyfoam body and head covered with dried grass and sisal. The eyes and mouth are made of plastic.
The applicable subheading for the decorative animal figures will be will be 4602.19.8000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Other. The rate of duty will be 2.3 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
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4602.19.8000, 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 the correct subheading. 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, 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. Importation of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division