The tariff classification of a display mannequin from China

NY M80013 February 15, 2006 CLA-2-96:RR:NC:2:224 NYM80013 CATEGORY: Classification TARIFF NO.: 9618.00.0000 Mr. Joseph Hoffacker Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a display mannequin from China Dear Mr. Hoffacker: In your letter dated January 25, 2006, you requested a tariff classification ruling, on behalf of Globalshop Inc., your client. You are requesting the tariff classification on a product that is identified as a Display Mannequin with Clothes. No item number has been indicated for the display mannequin. The article is strictly for display purposes meant for the house wares section in a department store. The clothing is permanently attached to the mannequin and it will be impossible to remove the clothes without destroying them, and the mannequin, in the process. The display mannequin will be classified in Chapter 96 of the HTSUS in the subheading for other mannequins. The applicable subheading for the Display Mannequin with Clothes, no item number indicated, will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tailors’ dummies and other mannequins; automatons and other animated displays used for shopwindow dressing. The rate of duty will be 4.4%. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division