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NY A87030



September 18, 1996

CLA-2-39:RR:NC:TP:222 A87030

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Sandi Siegel
M. E. Dey & Co., Inc.
5007 S. Howell Avenue
Milwaukee, WI 53207

RE: The tariff classification of plastic lawn ornaments from Italy.

Dear Ms. Siegel:

In your letter received on August 18, 1996, on behalf of your client Carry-Lite Inc., you requested a tariff classification ruling.

You have submitted a brochure depicting wildlife garden ornaments made of plastic. These wildlife ornaments are hand painted in realistic life size plastic reproductions. This product can be used on both land and water. Your pictorial brochure features various wildlife garden ornaments made of plastic such as: item #1750, Flamingo, item #591, Swan, item #5500, DXL Canada Goose, item #6752, Peregrin Falcon, item #6052, Great Horned Owl, item #590, Canada Goose, item #1500 Heron and item #9885, Pheasant.

The applicable subheading for the plastic lawn ornaments will be 3926.40.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 and 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 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 Alice Masterson at 212-466-5892.

Sincerely,

Roger J. Silvestri
Director

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