The tariff classification of goldfinch ornaments from Hong Kong

N178617 August 26, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 95495 RE: The tariff classification of goldfinch ornaments from Hong Kong Dear Ms. Pendris: In your letter dated July 27, 2011, you requested a tariff classification ruling. A sample was provided with your letter. Item #40050 is a set of 3 goldfinch ornaments. The ornaments are composed largely of styrofoam plastic, with additional features such as the eyes, beak and feet composed of polyethylene plastic. The goldfinch ornaments can be used to decorate plants, wreaths and craft projects. Each goldfinch has a pre-attached mounting wire. As you requested, the sample will be returned. The applicable subheading for the goldfinch ornaments 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