The tariff classification of a plastic aquarium ornament from China.

NY D85416 December 31, 1998 CLA-2-39:RR:NC:SP:222 D85416 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Rachel Acuff Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a plastic aquarium ornament from China. Dear Ms. Acuff: In your letter dated November 30, 1998, you requested a tariff classification ruling. You have submitted a sample that is identified as #ADO28L. It is composed of 70 percent polyresin and 30 percent inorganic calcium carbonate stone powder. This aquarium ornament is designed with multicolor flowers, fish, green foliage and five tunnel shape cones with holes in the top. The base is uncovered. This sample is returned as you requested. The applicable subheading for the plastic aquarium ornament 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. The rate of duty will remain unchanged in the coming year. 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division