The tariff classification of a plastic statuette from China.

N301090 October 30, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Henry Law C.Y. Hung Trading Ltd. 11/F., Telford House 16 Wang Hoi Road Kowloon Bay, Hong Kong China RE: The tariff classification of a plastic statuette from China. Dear Mr. Law: In your letter dated October 11, 2018, you requested a tariff classification ruling. You submitted a photograph and detailed description of a plastic statuette identified as item # C920227A, designed in the appearance of a fairy. The statuette is said to measure approximately 6” in height and depicts a winged fairy holding a butterfly. The fairy appears to be clothed in colored flower petals and is standing on a small base that represents rocks and greenery. The applicable subheading for item # C920227A will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division