The tariff classification of a plastic statuette from China.

N038697 October 7, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Andy S. Wood Family Dollar Services, Inc. 10401 Monroe Road Matthews, NC 28105 RE: The tariff classification of a plastic statuette from China. Dear Mr. Wood: In your letter dated September 11, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The “Angel Statuette with Mirrored Sentiment Plaque” (Style #1208FD) consists a of plastic angel figurine attached to a wood base. The included glass mirror, which has an inspirational message, is designed to be fitted to the wood base so that it stands behind the plastic angel figurine. The angel is 5 ½ inches in height and 3 ¾ inches in width. The statuette is available in various styles, with the only difference being the sentiment and the tinting of the mirror. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. According to the cost breakdown you provided, the plastic angel is of significantly greater value than either the glass mirror or the wood base. In addition, the angel, which stands in the forefront, provides the predominant decorative effect. The mirror serves primarily as a backdrop for the angel. The essential character is imparted by the plastic angel figurine. As you requested, the sample will be returned. The applicable subheading for the Angel Statuette with Mirrored Sentiment Plaque 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