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NY E89295

September 11, 2000

CLA-2-39:RR:NC:SP:222 E98295


TARIFF NO.: 3926.40.0000

Mr. Gordon C. Anderson
C. H. Robinson International
5995 Opus Parkway, Ste. 201
Minnetonka, MN 55344

RE: The tariff classification of plastic figures from China.

Dear Mr. Anderson:

In your letter dated October 26, 1999, on behalf of Coynes, Inc., you requested a tariff classification ruling.

You have provided pictures and/or samples of four items and a sample of the material from which these items are made. Item #EW1402 is a figurine of a girl in a green dress, a white polka dot apron with a red rose in her pocket and wearing a wide brimmed purple hat with red roses. The figure is about 2 inches high.

Item #EW1403 is a figure similar to EW1402 except that the figure wears a yellow dress and a white apron with a daisy and a hat adorned with daisies and a white ribbon flowing down her back. Item #EW1104 is a girl sitting on an elephant. She is wearing a green dress with a blue and white striped apron. The girl has ponytails. The elephant is cartoonish.

Item #EW1102 consists of a pumpkin carriage with a girl, a coachman, a dog and two horses. It also is cartoonish.

You state that all of the above items are made of a clay-like modeling material called FIMO which is hardened in ovens a t 265 degrees Fahrenheit. You further stated FIMO is made of 70% For-holon, 20%, Di-i-ethylhexly and 10% color powder.

You believe that all of the above items should be classified as dolls in subheading 9502.10.0060 Harmonized Tariff Schedules. We disagree. The subject items are not commercially known as dolls. They are intricately designed with great attention to detail. They are on a base and are part of a collectable series. It is clear that they belong to a class or kind of merchandise known as ornamental statuettes.

In order to classify these items we must determine of what they are made. We submitted a sample of the raw material from which the figures were made to The U.S. Customs Laboratory along with the breakdown you provided. Our laboratory was not familiar with the terms For-holon or Di-i-ethylhexly. They stated that unless you could give them better chemical breakdown they would be unable to analyze the sample. You were unable to provide a better chemical breakdown. We were, therefore, could not determine from laboratory analysis if the material was classifiable in Chapter 39 or elsewhere.

Subsequent to receiving a reply from the laboratory, however, we queried FIMO on the Internet. We found that it is a brand name used by Eberhard Faber (Germany). It is composed of polyvinyl chloride, a plasticizer and pigment. It is classifiable in Chapter 39 as a plastic.

The applicable subheading for all of the items described above will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastic). 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 R. Masterson at 212-637-7090


Robert B. Swierupski

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