United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F80108 - NY F80162 > NY F80136

Previous Ruling Next Ruling
NY F80136

December 8, 1999

CLA-2-39:RR:NC:SP:222 F80136


TARIFF NO.: 3926.40.0000

Ms. Joanne Pack
First Class Cargo Systems Ltd.
104 South Central Ave., Rm. 4
Valley Stream, NY 11580

RE: The tariff classification of plastic articles from China.

Dear Ms. Pack:

In your letter dated November 23, 1999, on behalf of your client Design Works Crafts, Inc., you requested a classification ruling.

You have submitted four samples of bunny statuettes. These are craft items to be painted and decorated by the purchaser. They are designed to appear as Mr. & Mrs. Bunny dressed for gardening with tools and flowers. You state in your letter that all items will be imported in a beige color with the face and ears highlighted in pink and a hangtag with instructions will be included on how to paint the product.

You further state that these statues are merchandised as Easter holiday ornaments and it is your belief that these articles would be classified in chapter 95. The statutes are merely of rabbits. They are not in any way connected with the celebration of Easter festivities and are not classified in chapter 95. Your letter states that these items are made of resin material. We assume that they do not contain any natural ground stone.

The applicable subheading for the above mentioned samples 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.

The rate of duty will remain unchanged for the coming year.

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 212-637-7090.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: