CLA-2-48:RR:NC:SP:234 F89582
Ms. Michele Smith
Dept. 73IMP, BC 172A-A
Sears, Roebuck and Co.
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of snowman figurines, made of paper pulp and plaster, from China.
Dear Ms. Smith:
In your letter dated July 11, 2000, you requested a tariff classification ruling.
The ruling was requested on stock #93153, identified as an assortment of 3 “Roly Poly Snowmen Christmas Table Decorations.” Each of the three items in the assortment is a one-piece snowman figurine measuring about 3½” in height and 2½” in maximum cross-section diameter. A photo accompanying your inquiry shows that the three figurines are essentially the same, but their painted, molded-in details (such as hats, scarves and mittens) differ slightly in color and style.
You submitted one figurine as a sample for our examination. The sample has been analyzed by the New York Customs Laboratory, which finds it to be composed of a mixture of plaster of Paris and paper pulp, the latter greatly predominating by weight. (We regret that we are unable to return the sample, since it was consumed during the course of the lab’s analysis.)
The applicable subheading for the #93153 snowman assortment will be 4823.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for molded or pressed articles of paper pulp. The rate of duty will be free.
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 Carl Abramowitz at 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division