The tariff classification of a plywood and polyresin reindeer decoration from Taiwan

NY J86070 August 8, 2003 CLA-2-44:RR:NC:2:230 J86070 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Khem Lall Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a plywood and polyresin reindeer decoration from Taiwan Dear Ms. Lall: In your letter dated July 10, 2003 you requested a tariff classification ruling. The ruling was requested on a gold colored reindeer table decoration, style # SD30638642. A sample of the product was submitted and will be returned to you as you requested. The sample is a scroll work designed reindeer figure made of plywood and polyresin. The reindeer measures approximately 10” high, 9” long and 2-1/4” wide. It is finished in gold paint with scattered metallic gold parts. The head and the neck of the reindeer are composed of polyresin (consisting of 58% stone powder and 42% polystyrene). The body, legs and antlers of the reindeer are composed of plywood. The reindeer table decoration is a composite good consisting of two different materials. The essential character of this composite good is imparted by the plywood because the plywood comprises the greater area or quantity of the article. The applicable subheading for the reindeer table decoration, item # SD30638642, will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 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