The tariff classification of a sisal covered polystyrene plastic horse from Taiwan

NY J85468 June 26, 2003 CLA-2-46:RR:NC:2:230 J85468 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Khem Lall Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a sisal covered polystyrene plastic horse from Taiwan Dear Ms. Lall: In your letter dated June 2, 2003 you requested a tariff classification ruling. The ruling was requested on a decorative tabletop horse, designated style # TN30840642. A sample of the article was submitted, which will be returned to you as you requested. The sample is a 17” tall standing horse figurine. The body of the horse is made of polystyrene plastic. Except for its snout and hooves, the horse is wholly covered with sisal fibers. Short lengths of sisal fiber are glued onto the body. Long lengths of sisal fiber comprise the tail. The sisal has not been spun or twisted or made into rope or cordage. The article is a composite good consisting of two different materials, plastic and unspun sisal fibers. Both materials are equally important in making up the horse figurine. Consequently, the article will be classified according to General Rule of Interpretation 3 (c), (GRI), which governs the classification of such goods under the Harmonized Tariff Schedule of the United States (HTSUS). GRI3(c) provides that when neither material imparts the essential character of an article, the article shall be classified under the heading which appears last in numerical order among those which equally merit consideration. Products of plastic are classifiable in chapter 39. Products of unspun natural textile fibers are classifiable in chapter 46. The heading which appears last is 4602, HTSUS. The applicable subheading for the horse figurine, style # TN30840642, will be 4602.10.8000, HTSUS, which provides for other articles made from plaiting materials, of vegetable materials, other. The rate of duty will be 2.3 percent ad valorem. 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