The tariff classification of a plastic ornament from Germany.

N301855 December 14, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Jacob E. Najarian Vitra, Inc. 7528 Walker Way Allentown, PA 18106 RE: The tariff classification of a plastic ornament from Germany. Dear Mr. Najarian: In your letter dated November 19, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the “Eames Elephant (Small),” which consists of a stylized plastic ornament depicting an elephant. This article is a miniature version of the original Eames Elephant, designed in the 1940s. This item is made of polypropylene plastic with a matte finish and is available in assorted colors. The item measures approximately 15.5” (L) by 8” (W) by 8.25” (H) and is said to be a 1:2 scale model of the original plywood version. You have suggested that the correct classification for this article could be in 9503 as a child’s toy. Although it is suggested that this item could be used a toy, it is clearly not marketed as a toy and provides no play or amusement value. Any amusement value derived from this item is incidental to its purpose a decorative article and is thereby precluded from classification in 9503. You have alternatively suggested that this article be correctly classified as an ornamental item of plastic under 3926.40.0090 and we agree. The applicable subheading for the “Eames Elephant (Small),” 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