The tariff classification of a decorative bowl

N068617 August 6, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Carilyn Hamilton Cambell & Gardiner Inc. Customs House Brokers & Freight Forwarders 1050 Wall Street, Suite 350 Lyndhurst, NJ 07071 RE: The tariff classification of a decorative bowl Dear Ms. Hamilton: In your letter dated July 13, 2009, on behalf of Jocar Imports, you requested a tariff classification ruling. The sample submitted with your request is a shallow, stylized tear-drop shaped bowl. The bowl is of a type used for decorative purposes, not for food service. It is manufactured from urea formaldehyde resin combined with sawdust filler and cured in a mold under heat and pressure. You suggest classification in subheading 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. The sample has the characteristics of the urea formaldehyde plastics material, with the sawdust acting as a filler material for the resin. Thus, the bowl does not have the essential character of wood. You did not identify the country of origin. The rate of duty provided below is applicable when the product is manufactured in a country with which the United States has Normal Trade Relations. The applicable subheading for the decorative bowl will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division