The tariff classification of decorative reindeer figures, made of bark, twigs and plastic foam, from China.

NY J85094 June 10, 2003 CLA-2-46:RR:NC:SP:230 J85094 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Kim Young BDP International, Inc. 2721 Walker Ave. N.W. Grand Rapids, MI 49504 RE: The tariff classification of decorative reindeer figures, made of bark, twigs and plastic foam, from China. Dear Ms. Young: In your letter dated May 21, 2003, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. Two samples, both identified as item #MJ13238, “Twig Reindeer,” were submitted for our examination and are being returned to you as requested. The first is a standing reindeer figure, approximately 4” wide by 11” long by 20” high. It consists of a Styrofoam form that is completely covered with glued-on strips of bark. The bark surface of the body is sparsely flecked with gold-colored glitter. Numerous natural twig “antlers,” decorated with artificial red berries, are attached to the head. The second sample, which has the same type of construction as the first, is a figure of a reindeer at rest. It measures approximately 4” wide by 10” long by 16” high. The product evidently will be offered in assorted sizes/poses under the same item number. The above-described reindeer, which appear to have no function other than as decorative pieces, are composite goods mainly consisting of plastic foam, strips of bark, and natural twigs. We find that the bark, which predominates in terms of surface area and appearance, imparts the essential character. For tariff purposes, strips of bark are considered “plaiting materials.” Accordingly, the applicable subheading for the #MJ13238 decorative reindeer figures will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials: other. The rate of duty will be 2.3%. You also inquired about another item, #M908555B (“Moss Reindeer”), of which a sample was not available. We are unable to rule on this product based on the photocopied picture and limited information submitted. If you wish to pursue a ruling on this article, please submit a sample when available, and also provide a component material breakdown by weight and by value. If you decide to resubmit your request, please include a copy of this letter. 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 the ruling letter, 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division