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NY R03262




February 27, 2006

CLA-2-96:RR:NC:2:224 R03262

CATEGORY: CLASSIFICATION

TARIFF NO.: 9618.00.0000

Lori P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland OR 97229

RE: The tariff classification of mannequin fixtures from China.

Dear Ms. Boullet:

In your electronic ruling request dated February 9, 2006, you requested a tariff classification ruling.

The merchandise in question consists of two mannequin styles imported and sold with adjustable steel bases, the adjustable steel base when imported and sold separately, and a steel point of sale (POS) advertising sign holder that attaches to the base fixture stand.

The mannequins, style numbers OU1733 and OU 1734, are men’s and women’s forms made of dense polyurethane foam covered by a stretch knit cotton jersey fabric. The mannequin forms are imported with an adjustable steel base that stands on the floor and is attached to the mannequin form by means of a steel wire attached to the neck of the mannequin. The adjustable steel base that stands on the floor and holds the mannequin will also be imported separately under style number OU1468. The steel POS sign holder, style number OU2003, slides over the adjustable steel base and secures tight to the stand with a wind nut.

The applicable subheading for the mannequin forms will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tailors’ dummies and other mannequins. The rate of duty will be 4.4 percent ad valorem.

In regard to the 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 are classified according to their constituent material, whether that is metal, wood or some other material. Thus, the applicable subheading for the metal adjustable base, style number OU1468, as well as the metal POS sign holder, OU2003, will be 7326.90.8587, HTSUS, which provides for other articles of iron or steel: other: other, other. The rate of duty is 2.9 percent ad valorem.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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