The tariff classification of decorative plastic reindeer figurines from China.

N028064 June 9, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of decorative plastic reindeer figurines from China. Dear Ms. Oliver: In your letter dated May 7, 2008, you requested a tariff classification ruling. Two sample reindeer figurines were provided with your letter. Both are composed of rigid molded plastics covered with glitter. The standing reindeer figurine measures 13 ½ inches in height, 9 inches in length and 4 inches in width. It is labeled as style number XN590230. The resting reindeer figurine measures 7 ½ inches in height, 7 inches in length and 2 ½ inches in width. It is labeled as style number XN596204. As you requested, the samples will be returned. The applicable subheading for the decorative plastic reindeer figurines will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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