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NY 816598



December 5, 1995

CLA-2-39:RR:NC:3:343 816598

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Valerie Shean
Valan Imports
12223 Lake Leta
Baton Rouge, LA 70816

RE: The tariff classification of an unfinished plastic wall ornament from Spain.

Dear Ms. Shean:

In your letter dated September 12, 1995, received in this office on November 13, 1995, you requested a tariff classification ruling.

You have submitted a sample of an unfinished plastic wall ornament. Your correspondence indicates that this product is composed of poured polyurethane molded into various shapes. It is also mentioned that this item will be hand painted after it is imported into the United States.

The applicable subheading for the unfinished plastic wall decoration will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Theodore Rauch at 212-466-5892.

Sincerely,

Roger J. Silvestri
Director

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