The tariff classification of acrylic frogs from China.

NY G86841 February 22, 2001 CLA-2-39:RR:NC:SP:222 G86841 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Nora Andrade Starlite Originals, LLC. 1601 No. Indiana Street Los Angeles, CA 90063 RE: The tariff classification of acrylic frogs from China. Dear Ms. Andrade: In your letter dated January 26, 2001, you requested a tariff classification ruling. You have submitted a sample of a frog that is made of acrylic. You also submitted a brochure depicting various styles and sizes of the same product. The sample is identified as Pierre, item #3168. This acrylic frog measures 9-1/2 inches long by 7-3/4 inches wide by 3-1/2 inches high. In your letter of inquiry you mentioned classification under heading 6902. However, this heading provides for refractory bricks, blocks, tiles and similar refractory ceramic constructional goods. Heading 3926 covers classification of other ornamental articles made of plastics. This product is of the kind that is used primarily for decorations. Therefore, the acrylic frogs will be classified in heading 3926. The sample is returned as you requested. The applicable subheading for the acrylic frogs 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