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NY 804553





December 27, 1994

CLA-2-39:S:N:N6:343 804553

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Gordon C. Anderson
Meyer Customs Brokers
8100 Mitchell Road, Suite 200
Eden Prairie, MN 55344

RE: The tariff classification of two plastic figurines from China.

Dear Mr. Anderson:

In your letter dated November 22, 1994, on behalf of McGlynns Bakeries, you requested a tariff classification ruling.

You have submitted samples of two decorative polyvinyl figures. The first is a 3" rabbit with detailed features, wearing a blue coat, holding two carrots and sitting on a base. The second is a 3" high figure of a stork. It has a small teddy bear sitting on its back, holding a piece of cake with one candle. It is also on a base.

The applicable subheading for the decorative plastic figures will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics). The rate of duty will be 5.3 percent as valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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