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NY R03866

May 31, 2006

CLA-2-39:RR:NC:SP:221 R03866


TARIFF NO. 3926.40.0000

Mr. David Klaus
Graham & Brown, Inc.
3 Corporate Drive
Cranbury, NJ 08512

RE: The tariff classification of plastic plaques from China.

Dear Mr. Klaus:

In your letter dated May 3, 2006, you requested a classification ruling.

You have submitted illustrations depicting various decorative wall plaques. No style numbers are indicated for this product. In a telephone conversation you stated that the plaques are composed of plastics. There are two types of plaques. The first style of wall plaque is hand painted with different colors. The second style of wall plaque is unpainted, except for being coated with a primer, so that it can be painted by the consumer as a craft project. The sizes of the wall plaques range from 9.5” x 9.5” to 16” x 16”.

All of the plaques are fitted with picture frame hanging hardware that allows them to hang onto screws in the wall. They are not permanently mounted to the wall.

The applicable subheading for the plastic wall plaques will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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