The tariff classification of plastic signs from China.

NY G89954 April 27, 2001 CLA-2-39:RR:NC:SP:222 G89954 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic signs from China. Dear Mr. August: In your letter dated April 9, 2001, you requested a tariff classification ruling. The submitted sample is identified as item #8233, Autumn Sign. This sign is made of polyurethane that is formed and painted to look like aged wood. A length of wire is attached to serve as a hanger. The sign is inscribed with the saying: “Happy Autumn”. The left side of the saying “Happy Autumn” features a pumpkin and the right side of the saying has a fall colored leaf with an acorn. Your letter states that each sign will be separately packaged for retail sale. The applicable subheading for item #8233 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