The tariff classification of a plastic ornament.

N056185 April 16, 2009 CLA-2-39:OT:RR:NC:4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a plastic ornament. Dear Mr. Maher: In your letter dated March 25, 2009, on behalf of The Children’s Place, you requested a tariff classification ruling. A sample was provided with your letter. The ornament is composed of polyvinyl chloride plastic sheeting and measures approximately 3 1/4 inches by 3 inches by 3/16 inch in thickness. The surface is decorated with the likeness of a cartoon cat. The likeness is formed with different colors of plastics and is not formed by any printing process. This ornament will be marketed to children, and can be attached to a belt, coin purse or backpack. It has a hole at the top so it can be secured to a hook after importation. You suggest classification as a toy in heading 9503 of the Harmonized Tariff Schedule of the United States (HTSUS). However, this article is not considered to be a toy because it has no manipulative play value, nor is it sufficiently amusing on its own merit. It is a flat representation of an animal. The applicable subheading for the plastic ornament 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. You did not state the country of origin. The rate of duty provided above is the rate applicable to the merchandise when it is made in a country with which the United States has Normal Trade Relations. 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