The tariff classification of goldfinch ornaments from Hong Kong. Correction to Ruling Number N178617

N184196 September 16, 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, VT 05495 RE: The tariff classification of goldfinch ornaments from Hong Kong. Correction to Ruling Number N178617 Dear Ms. Pendris: This ruling is being issued to replace Ruling Number N178617, dated August 26, 2011, which contained a clerical error. The material content of the goldfish ornaments that was provided was incorrect. A complete corrected ruling follows. 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 foamed styrene plastic, with additional features such as the eyes, beak and feet composed of polyethylene plastic. The wings and tail of the smallest ornament are composed of foamed styrene plastic, while the wings and tail of the two larger ornaments include real feathers. The goldfinch ornaments can be used to decorate plants, wreaths and craft projects. Each goldfinch has a pre-attached mounting made of iron wire. The essential character of the goldfinch ornaments is imparted by the plastic components. As you requested, the sample will be returned. The applicable subheading for the set of three goldfinch ornaments, item #40050, 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