The tariff classification of a decorative plastic article from China

NY J80417 February 6, 2003 CLA-2-39:RR:NC:2:221 J80417 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decorative plastic article from China Dear Mr. Stinson: In your letter dated January 23, 2003, you requested a tariff classification ruling. Representative samples of the item were submitted and will be returned to you as requested. The subject article, which is identified as item number 930967, is a decorative “polyresin” garden stone in the shape of a butterfly. The exterior surface of the article contains inlaid pieces of stained glass. You indicated in your letter that the “polyresin” component does not contain any natural stone. The measurements are approximately twelve inches in height by twelve inches in width at its broadest point. You stated in your letter that this item will be produced in four assorted styles and intended to be used as a garden decoration. The applicable subheading for the decorative plastic article 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division