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NY N020521




December 17, 2007

CLA-2-39:OT:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Francine Ramsey
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a lovebirds figurine from China

Dear Ms. Ramsey:

In your letter dated December 3, 2007, you requested a tariff classification ruling.

The sample submitted with your request is identified as item #63000 Lovebirds Figurine. You describe the product as a polyresin figurine on a MDF (medium density fiberboard) base. The figurine portion depicts two birds on a branch. You state that the polyresin consists of 70 percent resin and 30 percent calcium carbonate, and that the calcium carbonate is derived from a synthetic chemical. The article measures approximately 4 ¾ inches at its greatest height and 5 inches at its greatest width.

The applicable subheading for the lovebirds figurine 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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