The tariff classification of plastic decorative animal figures from China

N256973 October 1, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. David Prata OHL International At CVS/pharmacy Mail Code 1049 1 CVS Dr Woonsocket, RI 02895 RE: The tariff classification of plastic decorative animal figures from China Dear Mr. Prata: In your letter dated September 3, 2014, on behalf of CVS/pharmacy, you requested a tariff classification ruling. The two submitted samples, which will be returned to you as requested, are identified as follows: Light-Up PVC Duck – Item# 985294. This item is designed in the shape of a duck and is made of red polyvinyl chloride (PVC) plastic material. On the face of the duck is a yellow beak and black eyes. The body of the duck is further designed with white printed hearts. The duck sits upright on a flat base. There is a small switch on the bottom surface of the flat base that activates lights from within the duck that flashes from red to purple in color. The duck measures approximately 4” from the front of the duck to the back of the duck by 3” across from side to side by 3¼” in height. Light-Up PVC Frog – Item# 985296. This item is designed in the shape of a frog and is made of green polyvinyl chloride (PVC) plastic material. The frog is further designed with a yellow crown that is molded onto the top of its head, black eyes and a printed red heart on the front of its torso. The frog sits upright on a flat base. There is a small switch on the bottom surface of the flat base that activates lights from within the frog that flashes from orange to green. The frog measures approximately 2½” across from side to side by 4¼” in height by 2” in depth. The applicable subheading for Item# 985294 and Item# 985296 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division