The tariff classification of a plastic stepping stone from China.

NY G81463 October 10, 2000 CLA-2-39:RR:NC:SP:222 G81463 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a plastic stepping stone from China. Dear Mr. Hoffacker: In your letter dated September 8, 2000, on behalf of your client Consolidated Stores, Inc., you requested a tariff classification ruling. The submitted sample is a plastic stepping stone that measures approximately 11 inches in diameter. The stepping stone is designed with a clear plastic center that measures approximately 5 inches long and approximately 3 inches wide. A butterfly can be seen through the clear plastic area. Your letter of inquiry states that this product is not made of agglomerated stone. The sample is returned as you requested. The applicable subheading for the plastic stepping stone 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. 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division