The tariff classification of a polyresin snowman figurine from China

NY K85547 May 17, 2004 CLA-2-95:RR:NC:1:126 K85547 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Vicki Houchen World Commerce Services, Inc. 830 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of a polyresin snowman figurine from China Dear Ms. Houchen: In your letter dated April 19, 2004, on behalf of your client, Young’s Incorporated, you requested a tariff classification ruling regarding four polyresin articles. Representative samples were submitted with your ruling request. These samples are being returned to you. Item #93059 is described as “Happy Holidays Snowman”. The article is a decorative tabletop, fiber optic snowman figurine measuring approximately 9 ½ inches in height by 7 ½ inches in width. The snowman is dressed in a green felt jacket, a red and black scarf, a green velvet hat adorned with green leaves and holly berries and blue mittens. The right mitten is decorated with two perched red birds. It has a carrot nose and three red buttons on its chest. In front of the snowman there is a 3-inch high green tree partially covered with snow and a large sign that reads “Happy Holidays”. A battery-operated lamppost is located near the snowman’s back left shoulder. The lamppost measures approximately 8 ½ inches in height and is decorated with green garland. The applicable subheading for item #93059 - “Happy Holidays Snowman” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. The rate of duty will be free. In your presentation, you suggest that item #94322 - “Country Snowman” should be classified as a festive article in heading 9505. However, the “Country Snowman” figurine is not considered a festive article. It is not a symbol of Christmas and not limited to use during the Christmas holiday. In order to issue a ruling on item #94322 and item #13407, we need the following additional information. Please submit the additional information indicated below. In your letter you stated that these products consist of “polyresin”. Please identify the components of these polyresin items. For each article, please indicate if the “polyresin” consists of pure plastics or a combination of plastics and a mineral or stone material. If it consists of a mineral or stone material, please indicate whether the material is derived from crushed, ground or powdered natural stone; a mineral source other than stone; or a synthetic chemical. If it is a natural stone, identify the stone (e.g., marble, limestone, granite, etc.). If it is a chemical, please indicate the precise name of the chemical. Is the resin material a synthetic plastic resin? Please provide the precise name of the resin material. Are the stone and resin materials uniformly agglomerated throughout the body of each article? For each article, please indicate the percentage of each material by weight. When this information is available, you may wish to resubmit your ruling request. If you resubmit the request, please resubmit samples of items 94322 and 13407 as well as a copy of your original letter. Please mail your request to U.S. Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, attention: Binding Rulings Section. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division