The tariff classification of an artist’s wooden mannequin from China

N333424 June 20, 2023 CLA-2-96:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9618.00.0000; 9903.88.15 Ms. Maribeth Dedmon Dollar General 100 Mission Ridge Nashville, TN 37072 RE:      The tariff classification of an artist’s wooden mannequin from China Dear Ms. Dedmon: In your letter submitted June 8, 2023, you requested a tariff classification ruling.  A photograph of a wooden mannequin, labeled “Wooden Manikin,” SKU# 34748401, was received with your inquiry.  The mannequin, also known as a lay figure, wooden artist mannequin or mannequin figurine, measures 9.75 inches tall.  It is a representation of a complete human form with articulated limbs and is posable.  The applicable subheading for the mannequin, SKU# 34748401, will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tailors’ dummies and other mannequins; automatons and other animated displays used for shop window dressing.”  The rate of duty will be 4.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9618.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9618.00.0000, HTSUS, listed above.The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. Duty rates are provided for your convenience and are subject to change.  The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division