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NY G80881

September 8, 2000

CLA-2-39:RR:NC:SP:222 G80881


TARIFF NO.: 3926.40.0000

Mr. Alex Kang
Master Customs Service
11099 S. La Cienega Blvd., Suite 245
Los Angeles, CA 90045

RE: The tariff classification of decorative articles of plastic from China.

Dear Mr. Kang:

In your letter dated August 1, 2000, you requested a tariff classification ruling.

You have submitted two samples of figurines. Item #760309 is a deer with fawn figurine. The base is designed to appear as a rocky area with grass where the mother deer and fawn are standing. Item #760453 is a black bear figurine. The base is designed as rocks, a green twig and part of a log on the ground. The black bear figure is standing in the center.

The samples are returned as you requested.

The applicable subheading for both of the figurines 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 212-637-7090.


Robert B. Swierupski

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