United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C87924 - NY C87996 > NY C87954

Previous Ruling Next Ruling
NY C87954




May 22, 1998

CLA-2-43:RR:NC:3:353 C87954

CATEGORY: CLASSIFICATION

TARIFF NO.: 4304.00.0000

Ms. Dawn Bialy
Paper Magic Group
401 Adams Ave.
Scanton, PA 18510

RE: The tariff classification of a decorative item (Chewbacca bust) from Mexico.

Dear Ms. Baily:

In your letter dated May 7, 1998 you requested a tariff classification ruling.

The submitted sample is a bust of the character Chewbacca from the film Star Wars. It is made of yak and camel hair on latex foam mounted on a wood base. The eyes are made of an acrylic based material and the mouth and eyes are hand painted. Accompanying the Chewbacca item is a certificate of authenticity. The item is used as a decorative item.

As per Chapter 43, Note 5. "Throughout the tariff schedule the expression "artificial fur" Means any imitation of furskin consisting of wool, hair or other fibers gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, Heading 5801 or 6001)."

The applicable tariff provision for the Chewbacca bust will be 4304.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Artificial fur and articles thereof." The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: