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NY N015509




September 7, 2007

CLA-2-96:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 9618.00.0000

Mr. Pascal Benoist
Mauna Kai Hawaii Inc.
P.O. Box 791259
Paia, Maui, HI 96779

RE: The tariff classification of a non-woven abaca mannequin from the Philippines.

Dear Mr. Benoist:

In your letter dated July 30, 2007, received in this office on August 10, 2007, you requested a tariff classification ruling.

The submitted sample is identified as a mannequin that will be used for display purposes. It is made from non-woven natural abaca fiber that is pasted together using white resin glue. The mannequin is hollow, except at the base, where the abaca covers a piece of flat plywood. This mannequin is a representation of a female torso, with neck, shoulders, bust, abdomen and hips, but without limbs or head.

     The applicable subheading for the mannequin 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.

Articles classifiable under subheading 9618.00.0000, HTSUS, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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