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NY G86529

February 12, 2001

CLA-2-39:RR:NC:SP:222 G86529


TARIFF NO.: 3926.40.0000

Mr. Alex Sun
Grand Ocean C.B., Inc.
330 South Garfield Avenue #268
Alhambra, CA 91801

RE: The tariff classification of a plastic owl from China.

Dear Mr. Sun:

In your letter dated January 10, 2001, on behalf of your client Picapot, you requested a tariff classification ruling.

The submitted sample is identified as an artificial owl, item #FB212. The plastic owl measures 14 inches in height and has red eyes. The body, eyes and feet of the owl are made of plastic. The body is covered with glued rayon pile, the face is glued with goose feathers and the back is glued with turkey feathers. The plastic components impart the essential character to this article.

Your letter of inquiry states that the owl is intended to be used for indoor decorations in the home.

The applicable subheading for the artificial owl 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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