The tariff classification of Acrylic Reindeer Table Decoration from China

PD G87274 March 5, 2001 CLA-2-39: F15 G87274 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Alice Liu Atico International USA, Inc. 501 So. Andrews Ave Ft. Lauderdale, FL 33301 RE: The tariff classification of Acrylic Reindeer Table Decoration from China Dear Ms. Wood: In your letter dated February 7, 2001, of Item #W74K6229 which will be made in China. The item number refers to a reindeer, made of acrylic, that is approximately 9"in height as measured from the top of its antlers. They will be marketed and sold as table decorations. The sample will be returned. The applicable subheading for Item #W74K6229 is 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Statuettes and other ornamental articles of plastics. The rate of duty is 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. Sincerely, Jorge L. Flores Port Director Norfolk