The tariff classification of giraffe figurines, made of grass and raffia, from Madagascar.

NY G89144 April 19, 2001 CLA-2-46:RR:NC:SP:230 G89144 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Mr. George Upham T.E. Corporation P.O. Box 548 Germantown, NY 12526 RE: The tariff classification of giraffe figurines, made of grass and raffia, from Madagascar. Dear Mr. Upham: In your letter dated March 18, 2001, you requested a tariff classification ruling. A 6½-inch-high figurine of a giraffe was submitted as a sample for our review. It is a mass of bundled pieces of dried vegetable material (said to be grass), wrapped on the exterior with raffia. The raffia surfaces are decorated with painted-on spots. The giraffe also has a mane and a tail that appear to consist of bundled, unspun vegetable fibers. You state that the giraffes will be imported in several sizes, ranging from 6½” to 72” in height. They are intended for use as home décor “art objects,” or as decorations for children’s rooms. The applicable subheading for the grass/raffia giraffes will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials. The duty rate will be 2.3%. Articles classifiable under subheading 4602.10.8000, HTS, which are products of Madagascar, and which are shipped directly to the United States from that country, are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".  We note that the sample is not marked with its country of origin. When imported into the United States, the goods (or their immediate containers) will be required to be so marked (e.g., “Made in Madagascar”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division