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NY 871081

February 25, 1992

CLA-2-39:S:N:N3G:343 871081

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, New York 10036

RE: The tariff classification of a "Lionel Train Figurine No. 2" from China, Taiwan and/or the Philippines.

Dear Mr. Eisen:

In your letter dated January 31, 1992, on behalf of your client Avon Products, Inc. you requested a tariff classification ruling.

The sample which accompanied your letter is a "Lionel Train Figurine No. 2" - PP 968701. It is a miniature rendition of a locomotive train. It measures approximately eight inches in length and is constructed of a mixture containing 30 percent porcelain powder, kaolin, and 70 percent polyresin material.

The applicable subheading for the "Lionel Train Figurine No. 2" will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: Statuettes and other ornamental articles. The duty rate will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.40.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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