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NY R05113

November 17, 2006

CLA-2-39:RR:E:NC:SP:221 R05113


TARIFF NO.: 3926.90.9880

Mr. Steven Cohen
American Signature Company
1800 Moler Road
Columbus, OH 43207

RE: The tariff classification of display items from China.

Dear Mr. Cohen:

In your letter dated October 25, 2006, you requested a tariff classification ruling.

The display items will be used in stores in conjunction with the sale of furniture. The items themselves will not be sold and they have no working parts or functional value outside their use as display items. They are designed only to show customers how a furniture piece such as an entertainment center or desk will look when stocked with typical items. Item K213-1 is a mock DVD player made of polyvinyl chloride (PVC). It has no working parts. The mock player is designed to sit on a shelf for display. Item KE2532 is a plasma TV model composed of medium density fiberboard (MDF) and PVC. It cannot receive any TV transmissions. It will be displayed in a home entertainment center. Item K230-1 is a PVC laptop. It has no working parts and cannot be turned on or used in any way. Item K8507 is a nonworking model of a projective television constructed of acrylic plastic and MDF. Item K111 is a PVC printer model for display on a desk.

The applicable subheading for the PVC mock DVD player (K213-1), the PVC mock laptop (K230-1) and the PVC mock printer (K111) will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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/. Your inquiry does not provide enough information for us to give a classification ruling on the mock television models, items KE2532 and K8507.

Your request for a classification ruling should include breakdowns showing separate costs and weights for the MDF versus the PVC. When this information is available, you may wish to consider resubmission of your request. We are returning any related exhibits, etc. If you decide to resubmit your request, please submit a new letter and include all of the material that we have returned to you.

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.


Robert B. Swierupski

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