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NY N005244





January 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Bernard D. Liberati
Morris Friedman & Co.
P.O. Box 1550
1153 Marlkress Road
Cherry Hill, NJ 08003

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

Dear Mr. Liberati:

In your letter dated January 4, 2007, on behalf of Atticks Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The frog is said to be composed of vinyl resin. It measures approximately 2 ¾ inches in length and width and 1 ¾ inches in height. It is a decorative item generally placed on a shelf for display.

The applicable subheading for the decorative plastic frog will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes 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.

Sincerely,

Robert B. Swierupski
Director,

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