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NY L84636

May 19, 2005

CLA-2-39:RR:NC:SP:221 L84636


TARIFF NO. 3926.40.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

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

Dear Ms. Aldinger:

In your letter dated April 26, 2005, you requested a classification ruling.

The submitted sample is identified as item number 941599, a “Nascar Driver HO Scale”. The miniature Nascar collectable ornament is made in the likeness of different Nascar drivers. The four assorted styles will be Dale Earnhardt Sr., Dale Earnhardt Jr., Tony Stewart and Jeff Gordon. The Nascar driver is standing on a small podium. The podium has the driver’s number and a copy of his signature on it with the official Nascar logo. The intended use of the Nascar Driver statuette is only for display as a collector’s item. This statuette is not considered to be a doll.

The sample is returned as you requested.

The applicable subheading for the plastic Nascar Driver statuette 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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