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NY 806572




February 15, 1995

CLA-2-96:S:N:N8:224 806572

CATEGORY: CLASSIFICATION

TARIFF NO.: 9618.00.0000; 4420.90.8000

William H. Sherman
Great Lakes Customs Brokerage, Inc.
85 River Rock Dr / #202
Buffalo, NY 14207

RE: The tariff classification of mannequins and other display equipment from Canada.

Dear Mr. Sherman:

In your letter dated January 27, 1995, you requested a tariff classification ruling on behalf of Seven Continents Ent. Inc.

The merchandise consists of various styles of bustforms and mannequins, various wall bracket display fixtures, and tie and shirt display boards.

The applicable subheading for the bustforms and the other lay figures used to display articles of clothing will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Tailors' dummies and other mannequins; automatons and other animated displays used for shop window dressing." The general rate of duty will be 5.9 percent ad valorem.

In regard to mannequin bases, they are classifiable with the mannequins in subheading 9618.00.0000, HTS, when the imported article consists of the mannequin and its base unit. Any bases shipped in excess of the number of mannequins or bases imported separately as replacements or extras are classified according to their constituent material, whether it be metal, wood or some other material.

The applicable subheading for the wood display boards used to display shirts and ties will be 4420.90.8000, HTS, which provides for "Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other." The general rate of duty will be 4.7 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the wall bracket display forms. Your request for a classification ruling should include the primary constituent material from which these product display forms are made.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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