The tariff classification of a plastic cruise ship fromChina.

NY 872125 April 8, 1992 CLA-2-39:S:N:N3G:343 872125 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Gordon C. Anderson Meyer Customs Brokers P.O. Box 11809 St. Paul, Minnesota 55111 RE: The tariff classification of a plastic cruise ship from China. Dear Mr. Anderson: In your letter dated February 18, 1992, which was received in this office March 9, 1992, on behalf of your client, Holiday Creations, you requested a tariff classification ruling. The sample, which accompanied your letter, is a plastic resin representation of the cruise vessel "Fantasy." A rectangular block molded into the bottom of the ship permits the display of the article on a flat surface or the use of the item as a paperweight. You refer to HQ 088093 dated February 12, 1991 and NY 853080 dated June 18, 1990. HQ 088093 affirmed the classification of two Santa Claus figures. NY 853080 provided the classification for water globes. The question at issue, the classification of a plastic cruise vessel, is not synonymous with the classification of Santa Claus figures or water globes. The applicable subheading for the plastic cruise vessel will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics ... statuettes and other ornamental articles. The rate of duty will be 5.3%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).  A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport