The tariff classification of plastic statuettes from China.

N305641 August 14, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Maya Kessler Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of plastic statuettes from China. Dear Ms. Kessler: In your letter dated August 5, 2019, you requested a tariff classification ruling. You submitted a photo and detailed description of an article identified as item number 1900681, the “Polyresin Cat and Dog Statue” which consists of an assortment of two styles, depicting a seated cat and a seated dog. From the information provided, these statuettes are composed predominantly of plastic. The cat measures approximately 20cm (L) x 24.5cm (W)x 35.56cm (H) and the dog measures approximately 20cm (L)x 28.26cm (W) x 45.72cm (H). The applicable subheading for the item number 1900681, cat and dog statuettes 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