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NY C83814

February 20, 1998

CLA-2-39:RR:NC:SP:222 C83814


TARIFF NO.: 3926.40.0000

Ms. Shelly Pappas
Value City Imports
1800 Moler Road
Columbus, OH 443207

RE: The tariff classification of an ornamental plastic article from China.

Dear Ms. Pappas:

In your letter dated January 21, 1998, you requested a tariff classification ruling.

The submitted sample is composed of a wood base with a wood frame that holds two layers of glass. Between the two layers of glass is a pastoral scene made primarily of plastic. This oval shaped item measures approximately 6-1/2 inches at the base and approximately 10 inches in height.

The essential character of this item is imparted by the decorative scene held between the layers of glass. The decorative scene is composed mostly of styrofoam plastic colored to resemble cork.

The sample is returned as requested.

The applicable subheading for the article mentioned above will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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