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NY H88930

March 8, 2002

CLA-2-39:RR:NC:SP:222 H88930


TARIFF NO.: 3926.40.0000

Ms. Pilar Dorfman
E. Besler & Company
P. O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of a decorative article of plastic from China.

Dear Ms. Dorfman:

In your letter dated February 21, 2002, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling.

The submitted sample is identified as Code QWV-BAR, Wildlife Scenic Shadow Casters. It is composed of 60 percent unsaturated polyresin, 28 percent silicone, 10 percent carbonate and 2 percent plastic. This plastic item is a three-dimensional scene that depicts a mother bear and her cub in the stream catching fish. The background features trees on each side of the stream with a sunset colored sky. This item is designed with a two-prong electrical cord that has a small bulb on the end. The cord also includes an on/off switch located a few inches from the plug. The electrical cord is designed in such a way that the end with the bulb snaps into place. The bulb can easily be removed for replacement. When the switch is turned on the bulb lights up the background scene. This article is used primarily as a decoration.

The sample is returned as you requested.

The applicable subheading for the three dimensional wildlife scenic decoration 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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